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Costa Rica: VAT exemption for construction services

Costa Rica: VAT exemption for construction services

The tax administration has granted a general exemption from value added tax (VAT) until 30 June 2020 for certain construction-related services.


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The general VAT exemption applies for engineering, architecture, topography-related, and construction services for “civil works” if the plans are approved by the Colegio Federado de Ingenieros y Arquitectos de Costa Rica (CFIA) (Federated College of Engineers and Architects of Costa Rica).

The VAT exemption will depend in part on the date when the projects and related plans are approved (endorsed) by the CFIA—whether before or after 1 July 2019.

Read a June 2019 report (Spanish and English) [PDF 55 KB] prepared by the KPMG member firm in Costa Rica

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