| Year | 2024 |
| Country | Costa Rica |
| Variable (Code) | Progressive in time land tax (most populouso city) (DF-1-02) |
| Methodological note | Land/urban property tax penalty for cases in which there is no construction or use of the urban property, subject to a progressive rate over time. |
| Source | https://www.langcr.com/esp/impuestos_territoriales_muni.html |
| Note | |
| Date | agosto 2025 |