International air tickets: the change is in the calculation basis, not the fare. Impact of the new ICT regulations on prices, traceability, and tax compliance

By MAF. Gabriela Páez

Tax Manager – EAS LATAM

The new regulations from the Costa Rican Tourism Institute (ICT) do not introduce a new tax rate on international airline tickets. The key change lies in how the ticket value is defined: what items are included in the taxable base and how the declared information is audited.

In an environment where tickets are primarily purchased through digital platforms, online agencies, and global reservation systems, the ICT is adjusting its regulations to close gaps, streamline tax collection, and ensure that all charges related to international transportation are properly accounted for.

What do the new decrees regulate?

The Executive Branch issued three relevant regulations:

• Decree 45738-MP-TUR: regulates the 5% tax on tickets sold in Costa Rica for international travel.

• Decree 45739-MP-TUR: the 5% applies when the origin of the trip is Costa Rica and the previous tax has not been collected.

• Decree 45740-MP-TUR: establishes a fixed tax of USD 15 for entry into the country by air with tickets purchased abroad.

  
  

Taken together, these rules seek to strengthen the way in which taxes associated with international passenger transport are perceived, declared and audited.

Why this change?

The update reflects market evolution. Today, the price of a ticket is not limited to a base fare, but can include:

• Additional baggage

• Seat selection

• Changes and penalties

• Fuel charges and other services

  
  

Previously, many of these items could be billed separately, reducing the base on which the 5% tax was applied. Now, the regulations broaden that base to include charges directly related to transportation.

Important: the tax rate does not change; what changes is the amount on which it is calculated.

Practical example

Concept	Before	Now
Base fare	USD 300	USD 300
Luggage	Not always included	USD 50
Seat	Not always included	USD 25
5% base	USD 300	USD 375
Tax (5%)	USD 15.00	USD 18.75

In this case, the tax increases because additional charges are included in the tax base. Individually, this may seem small, but on a large scale, the impact is significant.

Ticket codes and nomenclature

Codes such as OU, NW, and others used in ticketing systems must be maintained according to industry standards. The regulations do not modify these codes, but rather their tax treatment, especially in relation to the taxable base.

What about VAT?

The Value Added Tax (VAT) is not modified by these regulations.

• It remains under the administration of the Ministry of Finance.

• It must be handled separately from ICT taxes.

  
  

This means that companies must correctly differentiate between:

• ICT taxes

• VAT

• Airport taxes

• Other business charges

Impact on final price

For consumers, the change may be reflected as an increase in the final price when additional services are added.

However, from a technical point of view, it is not a new tax, but a more complete calculation basis.

For businesses, the greatest impact is on the traceability and control of information, including:

• Place of sale

• Origin of the trip

• Currency and exchange rate

• Additional charges

• Refunds and modifications

Greater responsibility for companies

The regulations reinforce the role of collection agents, who must:

• Collect and declare the tax correctly

• Keep your ICT registration up to date

• Keep supporting documentation

• Facilitate auditing processes

  
  

The ICT may request information such as:

• Invoices and receipts

• BSP Reports

• Sales records

• Flight Manifests

These regulations reflect a reality: tax enforcement is evolving along with digital commerce.

Today, analyzing the price of an airline ticket goes beyond the base fare. It includes all transportation-related charges that may form part of the taxable base.

For companies, the challenge is not only to calculate the tax correctly, but also to have systems and controls that allow them to demonstrate:

• How the taxable base was determined

• What concepts were included

• What taxes were transferred and declared?

References

Decree 45738-MP-TUR: regulates the 5% tax on tickets sold in Costa Rica for international travel.

Decree 45739-MP-TUR: the 5% applies when the origin of the trip is Costa Rica and the previous tax has not been collected.

Decree 45740-MP-TUR: establishes a fixed tax of USD 15 for entry into the country by air with tickets purchased abroad.