| Year | 2024 |
| Country | Costa Rica |
| Variable (Code) | Capital gauba real estate tax (DF-1-06) |
| Methodological note | Capital gains tax (difference between the purchase price of the property and the sale value) when the property is sold. |
| Source | https://www.hacienda.go.cr/docs/12.ImpuestossobreRentasGananciayPerdidasdeCapital.pdf |
| Note | |
| Date | agosto 2025 |