{
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "licenseName": "CC BY 4.0",
  "attribution": "Trámite CR (tramitecr.com)",
  "licenseNote": "Data compilation © Trámite CR, licensed CC BY 4.0: reuse with attribution to Trámite CR (tramitecr.com) and a link to https://tramitecr.com. The underlying figures are official public data from the linked official sources; the licence covers our compilation and calculations only. Unofficial figures: verify at the official source before paying. Page text, design and calculator code are not covered (all rights reserved).",
  "lastChecked": "2026-10-24",
  "period": 2027,
  "status": "ESTIMATE: property-tax brackets are the official 2026 brackets; the 2027 brackets had not been published when last checked.",
  "propertyTax": {
    "bracketsYear": 2026,
    "decree": "Decreto Ejecutivo N° 44867-H",
    "source": "https://www.hacienda.go.cr/docs/Tarifasimppropiedadvehiculos.pdf",
    "car": {
      "note": "Automóviles, carga liviana (pick-ups) — progressive brackets on the valor fiscal (base imponible). Taxis, buses and heavy cargo pay a flat 2% of a base salary instead (not covered by this estimator).",
      "minimumFixed": 23100,
      "minimumUpTo": 220000,
      "brackets": [
        { "from": 220000,   "to": 3010000,  "rate": 0.006 },
        { "from": 3010000,  "to": 4000000,  "rate": 0.018 },
        { "from": 4000000,  "to": 5010000,  "rate": 0.021 },
        { "from": 5010000,  "to": 6010000,  "rate": 0.025 },
        { "from": 6010000,  "to": 10010000, "rate": 0.028 },
        { "from": 10010000, "to": 13020000, "rate": 0.0315 },
        { "from": 13020000, "to": null,     "rate": 0.035 }
      ],
      "officialExample": { "value": 13000000, "tax": 310055 }
    },
    "motorcycle": {
      "minimumFixed": 3000,
      "minimumUpTo": 1750000,
      "brackets": [
        { "from": 1750000,  "to": 2200000,  "rate": 0.0025 },
        { "from": 2200000,  "to": 4000000,  "rate": 0.005 },
        { "from": 4000000,  "to": 7010000,  "rate": 0.0075 },
        { "from": 7010000,  "to": 10010000, "rate": 0.01 },
        { "from": 10010000, "to": null,     "rate": 0.0125 }
      ],
      "officialExample": { "value": 2000000, "tax": 3625 }
    },
    "renewalDeduction": {
      "note": "Hacienda: an additional percentage deduction on the calculated tax for vehicles no more than 9 years old by model year. How 'age' is counted for 2027 is our assumption (2027 minus model year).",
      "byAgeYears": { "1": 0.0384, "2": 0.0372, "3": 0.036, "4": 0.0248, "5": 0.0236, "6": 0.0224, "7": 0.0212, "8": 0.02, "9": 0.01 }
    },
    "electricExtraDeduction": 0.001,
    "electricExemption2027": {
      "rate": 0,
      "note": "Ley 9518 as reformed by Ley 10209: staggered property-tax exemption for EVs was 40% (2025), 20% (2026), 0% (2027).",
      "sources": [
        "https://www.elfinancierocr.com/economia-y-politica/como-pagan-el-marchamo-los-vehiculos-100/WFGBJPJ3FJCHNM3MP66GZBTYIQ/story/",
        "https://marchamoclaro.com/marchamo-electricos-2027/"
      ]
    }
  },
  "soa": {
    "year": 2027,
    "approvedBy": "Sugese, 12 Oct 2026",
    "sources": [
      "https://delfino.cr/2026/10/seguro-obligatorio-del-marchamo-2027-subira-para-carros-motos-y-autobuses",
      "https://www.nacion.com/economia/seguro-obligatorio-para-duenos-de-autos-subira-en/OJHFMFY6BVEK7KOYU37ND3357M/story/"
    ],
    "car": 31881,
    "lightCargo": 17134,
    "motorcycle": 104110,
    "previousYear2026": { "car": 30238, "lightCargo": 18806, "motorcycle": 99623, "source": "https://www.sugese.fi.cr/content/dam/sugese/comunicados-de-prensa/comunicados/sugese-autoriza-primas-del-soa-2026.pdf" }
  },
  "cosevi": {
    "year": 2027,
    "decree": "Decreto Ejecutivo N° 45905-MOPT",
    "source": "https://repositorio.mopt.go.cr/items/83e61019-0acb-4f4d-a8bf-3b8135d1c866/full",
    "car": 12728,
    "lightCargo": 12728,
    "motorcycle": null,
    "note": "Decree fixes ₡12,728 for automóvil, carga liviana and carga pesada. Motorcycle amount not verified — not included."
  },
  "notIncluded": [
    "Timbres, Cruz Roja, Bomberos and other small fixed charges",
    "Cost of the new digital sticker (billed separately, amount not announced)",
    "Unpaid traffic fines and municipal parking fines",
    "Any change from the 2027 brackets (indexed yearly by decree) and the 2027 fiscal-value depreciation"
  ],
  "dates": {
    "opens": "2026-11-02T08:00:00-06:00",
    "deadline": "2026-12-31",
    "source": "https://observador.cr/marchamo-2027-se-cobrara-desde-el-2-de-noviembre-ins-confirma-nueva-etiqueta-digital/"
  },
  "late2026": {
    "fine": 60831.62,
    "propertyTaxInterestAnnual": 0.1067,
    "parkingFineSurchargeMonthly": 0.02,
    "source": "https://www.nacion.com/economia/marchamo-2026-consulte-aqui-cuanto-pagara/LYQOA2ZEQRCD3JQEP5OCRJG73I/story/",
    "note": "Figures reported for the 2026 period; 2027 figures not yet confirmed."
  }
}