In short:
The exit tax in Costa Rica amounts to approximately USD 29.00 per air passenger and is now directly integrated into the vast majority of international airplane tickets.
- Aerial inclusion: The sum of USD 29.00 is automatically deducted by major companies such as Air France, Iberia or United Airlines.
- Land route: The rate is about USD 8.00 per person at the borders with Panama and Nicaragua.
- Exemptions: No traveler is exempt according to the regulations, infants and children paying tax from birth.
- Payment on site: If the tax is not included, the payment is made in cash (USD/CRC) or by bank card with bank charges.
What is the aeronautical exit tax in Costa Rica?
The Aeronautical Exit Tax (Impuesto de Salida Aéreo) is a compulsory fee of USD 29.00 owed by anyone leaving the Costa Rican territory by air. In 2026, this tax is almost systematically included in the price of the plane ticket for the regular and low-cost companies. If your ticket does not include it, payment must be made at the counters or airport terminals before checking in your luggage.
According to data from manager Aeris Holding and Banco de Costa Rica, this overall amount of USD 29.00 breaks down very precisely:
- exit tax from the territory: Approximately $27.00 collected on behalf of the state.
- Baggage Inspection Costs: Approximately $2.00 dedicated to X-ray control at the airport.
Who should pay the exit tax in 2026?
The Dirección GENERAL DE MIGRACIÓN Y EXTRANJERÍA sets strict rules concerning the tax liability. Unlike other countries that grant exemptions according to age, Costa Rica does not apply a deductible.
All travelers are subject to payment of exit tax from birth. This concerns:
- Foreign tourists on temporary stay.
- Temporary or permanent residents in Costa Rica.
- Costa Rican citizens back or on the go.
Does your plane ticket already include the exit tax?
Today, almost all airlines operating to Juan Santamaría de San José International Airport or Daniel Oduber Quirós Airport in Liberia include this fee in the details of government taxes at the time of purchase.
The following carriers systematically include the $29.00 tax in their fares: Air France, Iberia, Avianca, Copa Airlines, Delta Air Lines, United Airlines, Volaris and Spirit Airlines. To check, consult the breakdown of the price of your ticket: the tax generally appears under the label “CR” or “Impuesto de Salida”.
How to pay tax at the airport if it is not included?
If you are traveling with a charter flight or a company that does not collect this tax beforehand, you will have to pay it at the airport before you pass the security check or drop off your luggage at the counter.
Separate payment is made directly to the Banco de Costa Rica counter or to the automatic terminals provided for this purpose in the terminal. The official receipt issued by the Bank has no expiration date and remains valid until its effective use during the migration control.
Two payment methods are accepted at the physical counters and terminals:
- Cash payment: Accepted in US dollars (USD) or Costa Rican colóns (CRC).
- Payment by credit card: Credit or debit cards (Visa and MasterCard) are accepted. However, the transaction being recorded as a state bank withdrawal, it often incurs cash advance fees applied by your issuing bank.
What is the exit tax by land?
If you choose to enter or leave Costa Rica by land borders (especially in Peñas Blancas to Nicaragua or Paso Canoas to Panama), the amount of the tax differs significantly from the air fare.
In accordance with LEY 9154, the exit tax by land amounts to approximately USD 8.00 per person. Its amount is fixed and does not depend on the means of transport used (bus, rental car or on foot).
Summary of Official Taxes Applicable to Travelers
The following table summarizes the structure of the taxes and legal fees applied to travelers in Costa Rica according to the regulating state agency:
| Type of tax or fee | Indicative amount (USD) | Regulatory organization |
|---|---|---|
| Air exit tax (total) | US $29.00 | Aeris Holding / Banco of Costa Rica |
| Ground exit tax (total) | USD 8.00 | Banco de Costa Rica / Ley 9154 |
| Foreign ticket entry tax (CR tax) | US $15.00 | Instituto Costarricense de Turismo (ICT) |
| Tourist tax origin CR ticket (tax or) | 5% of the ticket | Instituto Costarricense de Turismo (ICT) |
| VAT on International Ticket (Effective Rate) | ~0.4% of the ticket | Ministerio de Hacienda |
The VAT applied to international plane tickets in Costa Rica benefits from an effective reduced rate of about 0.4%, corresponding to a rate of 4% calculated on a base representing 10% of the total value of the ticket according to the Dirección General de Tributación.
frequently asked questions
What is the cost of exit tax in Costa Rica in 2026?
The official air exit tax price is approximately $29.00 per passenger. This amount includes USD 27.00 of state tax and USD 2.00 for baggage inspection. By land, the tax is about USD 8.00 per person.
Do children have to pay the exit tax in Costa Rica?
Yes, according to the Dirección General de Migración y Extranjería, all travelers without exception must pay the exit tax from birth. There is no exemption for infants or minor children.
Can we pay the exit tax by credit card at the airport?
Yes, Visa and MasterCard cards are accepted at the terminals and counters of the Banco de Costa Rica at the airport. Be careful, however: this payment can be assimilated to a cash advance by your bank, generating additional bank charges.
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