Buying a Used Car in Costa Rica vs. Importing One: Taxes, Risks and When Each Wins
For most buyers, a used car already registered in Costa Rica is simpler and more predictable than importing: you see it before you pay, it has an RTV inspection history, and a private sale carries no IVA. Importing, whether from US auctions or from China through platforms like Volt Bids, can make sense for a model that isn't sold here or a recent EV. But the taxes (roughly 48% to 68% of customs value for a petrol car), the new 2026 rules and the waiting time change the math considerably.
Figures in this guide are as of October 2026. Before you buy abroad, have a customs broker (agente aduanero) confirm the numbers for your specific car.
How Import Taxes Are Calculated
Hacienda (the Finance Ministry) taxes the car's customs value. For used cars it uses its own reference database, the Código Hacendario Vehicular, which you can look up through AutoHacienda.
Decree 45920 (August 2026)
According to August 2026 press reports, Hacienda published Executive Decree 45920 to stop under-invoicing; the sources do not give its exact effective date, so confirm it. Under it:
- Customs taxes the higher of the invoice value and Hacienda's reference value.
- A non-commercial importer may bring in one vehicle per year. Anyone importing more must register as a dealer.
Tax components (passenger cars)
| Component | Rate | Applied to |
|---|---|---|
| Selective Consumption Tax (ISC), model up to 6 years old | 30% | Customs value |
| Selective Consumption Tax (ISC), model 7 or more years old | 48% | Customs value |
| Ley 6946 | 1% | Customs value |
| IVA (VAT) | 13% | Customs value plus the taxes above |
Since 1 August 2023 (Decree 44070-H), customs no longer adds a 25% "estimated profit" uplift to the IVA base, which lowered the total compared with earlier years.
Estimated total
Using those components, the approximate total works out as below. This is our own calculation from the official rates, not a figure published by Hacienda, and it leaves out any other charges that may apply to your case:
| Model age | Approximate total on customs value | Example on a $10,000 customs value |
|---|---|---|
| Up to 6 years | ≈ 48.0% | ≈ $4,800 in taxes |
| 7 years or more | ≈ 68.4% | ≈ $6,840 in taxes |
Other vehicle types use different rates. In one 2015 case, a used pickup aged 7 or more years was assessed 78% ISC. Your customs broker should confirm the exact tariff line for your car.
Ignore the old 52% / 63% / 79% figures
Many expat sites still repeat totals of 52%, 63% and 79%. Those come from the pre-2013 brackets (when ISC had three age tiers) combined with the old 25% uplift on the IVA base. They no longer apply.
Required Steps to Import
- Pre-nationalization inspection (IPN). You submit documents and pay through RACSA's TD-CAR site, then DEKRA schedules the appointment by email. Fees follow ARESEP tariffs.
- Customs taxes, paid on the value set under Decree 45920.
- Registration at the Registro Nacional, in the Bienes Muebles (movable property) registry.
- Annual RTV from then on, in the month set by the plate's last digit.
Cars you can't import
Traffic Law 9078 (article 5) bans importing vehicles declared a total loss, with unauthorized structural chassis welds, with altered VIN or chassis numbers, or taken out of circulation in the exporting country. The importer signs a sworn declaration, and a false one is fined. If a US car carries a "salvage" or similar title brand, ask your customs broker whether it counts as a total loss before you pay for it.
Electric Vehicles: Incentives Still in Place
The green transport incentives law covers new EVs and used EVs up to 5 years old. The benefits step down over time:
- ISC: as of October 2026, the effective ISC is 7.5% (25% of the normal 30%). Under the law it rises to 15% in 2028, 22.5% in 2031 and 30% in 2034.
- IVA: 4% in 2026 and 5% from 2027, according to information published by an EV dealer.
- Marchamo: per the same source, the 2026 marchamo is the last with a property-tax exemption. From the 2027 marchamo, collected starting November 2026, EVs pay the full property tax.
These rates change every year, so confirm them with your customs broker or Hacienda.
Volt Bids and Importing from China
Volt Bids is a platform launched in January 2026, developed by Costa Ricans, for buying electric vehicles from certified suppliers in China. According to press coverage, it works like this:
- You pick a vehicle and review its specs and shipping details.
- You create an account and pay to take part in a real-time auction, or buy directly.
- If you win, you get the supplier's contact details. If you don't win, you aren't charged.
The platform says it supports the import and nationalization process. It also claims to cut the cost of new or used EVs "by up to 50%" by removing intermediaries; that is the company's own claim and has not been independently verified. We found no public information on the participation fee, delivery times or warranty, so ask about each before paying.
Risks of Importing
| Risk | What can happen | How to reduce it |
|---|---|---|
| Total loss or structural damage | The car can't be registered in Costa Rica | Check the VIN history before bidding and ask your customs broker |
| Flood, accident or odometer issues | Damage that photos don't show | Get the US history; in 2016 Hacienda found about 3,000 US total-loss cars that had been imported and sold here |
| Higher taxes than expected | Tax is based on the higher of invoice or Hacienda reference value | Look up AutoHacienda and get a quote from a customs broker |
| Time | There is no universal timeline; it depends on shipping and each step | Ask for a schedule specific to your vehicle |
| Annual limit | One vehicle per year as a private importer | Plan ahead if you want more than one |
When Buying Locally Wins
- The car is already registered, with RTV history and a record you can check at the Registro Nacional.
- No IVA on a private purchase of an already-registered car (Decree 44070-H). Your costs are the transfer costs explained in our used-car buying guide.
- You can see and test it before paying, and take it to a mechanic.
- No waiting and no one-car-per-year limit.
- Dealer backing is available if you want it; see private seller vs. dealer-certified.
Compare with real numbers
Add up the purchase price abroad, shipping, the tax estimate and the paperwork, then compare it with the same model here. On PuroCarro you can search by make, model, year and mileage, read each listing's price comparison and check the Bluebook for minimum, maximum, average and median prices. The marchamo lookup shows a local car's fiscal value by plate.
Import Checklist
- Look up the reference value in AutoHacienda; tax is charged on it if it's higher than the invoice.
- Check the VIN history and rule out total loss, structural damage and altered VINs.
- Get a tax quote from a customs broker for the exact tariff line.
- For an EV, confirm it is 5 years old or newer and check the current rates.
- Confirm you haven't already imported a vehicle as a private person this year.
- Get a written schedule for shipping, the IPN and registration.
- Compare the total against local prices in the Bluebook.
Frequently Asked Questions
How much are import taxes on a used car in Costa Rica?
For a petrol passenger car, as of October 2026, the estimate is about 48% of customs value for a model up to 6 years old and about 68% for 7 years or more, combining ISC, Ley 6946 and IVA. Confirm the exact figure with a customs broker.
Are the 52%, 63% and 79% tax rates still current?
No. They are pre-2013 totals, from when ISC had three age tiers and the IVA base included a 25% estimated-profit uplift.
Can I declare a lower invoice to pay less tax?
No. Under Decree 45920, reported in the press in August 2026, customs taxes the higher of the invoice and Hacienda's reference value.
How many cars can I import per year as a private person?
One. To import more you must register as a commercial importer under Decree 45920.
Is importing an EV cheaper?
It can be, because used EVs up to 5 years old still get incentives: as of October 2026 they pay an effective 7.5% ISC. Those incentives step down over time, so compare the final cost with local prices.
Bottom Line
Importing can get you a model or EV you can't find here, but tax is now charged on the higher of invoice or reference value, private importers are limited to one car a year, and a total-loss car can't be registered. For most buyers, a locally registered car is the more predictable choice. Run the full numbers with a customs broker and check them against the Bluebook before you decide.