The Airbnb platform delivered a new update of the tax contribution it has made in Costa Rica, which amounts to more than $5 million dollars as of December 2024 . This tax collection and payment has been carried out since the platform registered with the Ministry of Finance as a cross-border service provider in June 2023.
Cross-border digital service provider
In fact, Airbnb became the first foreign platform offering accommodations to register with the Ministry of Finance for Value Added Tax (VAT) purposes as a cross-border digital service provider. Currently, it remains the only platform in its sector registered and compliant with tax payments in Costa Rica.
“Taxes are a vital source of funding for local governments and communities, and are key revenue-generating mechanisms for jurisdictions in all countries. Airbnb proudly collaborates with the government on local tax matters and is committed to continually promoting this responsibility among the host community throughout the region,” said Carlos Muñoz, Director of Public Policies for Airbnb Central America and the Caribbean.
On the other hand, according to data from the General Directorate of Taxation for the category of rental of residential real estate for periods of less than a month, more than 6,815 hosts have registered with the Treasury. This is a significant increase from the 5,621 who had registered the previous year, which is equivalent to a growth of 21.24%.
Continue promoting fiscal responsibility
“One of Airbnb’s objectives is to continue promoting fiscal responsibility among the host community in Costa Rica. The idea is for hosts to understand and comply with their tax obligations. Airbnb is committed to continuing to work closely with the Costa Rican government to provide the necessary information in an appropriate and timely manner, always in line with the parameters established by the OECD,” added Muñoz.
Costa Rica is one of the first countries in Latin America and the first in Central America to sign and implement the Multilateral Agreement on the Exchange of Information on Tax Matters for digital platforms and the collaborative economy. This reinforces Airbnb’s position and commitment to complying with international tax regulations, benefiting both hosts and the economic development of Costa Rica. At the same time, the continued and proactive cooperation with Costa Rican authorities demonstrates Airbnb’s strong commitment to tax compliance.
