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Airplane Ticket Exoneration

Section 61 and similar ones in the Code of Tributary Norms and Procedures regulate the exonerations that, protected by international treaties and agreements ratified by law, grant national public institutions, international organizations, and embassies the tributary exemption of the 5% tax on international tickets that ICT receives.

For this you can download the "request form" for exonerations spreadsheet  spreadsheet aquí (50 KB) .

To learn about the exoneration requirements you can consult the following documents:

If you wish more information you can call 2299-5892 / 2299-5902 or send an e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it.

Instituto Costarricense de Turismo