Tourism Contract Requirements

What is a Tourism Contract?

Is the act whereby the Institute grants the benefited tourism company the incentives established in said regulation body, which includes, aside from the fiscal benefits, the obligations and guarantees that must be demanded from the applicant.

The Tourism Contract is not an agreement. It is an administrative act that is not the source of the fiscal benefits of Law 6990.
However, it allows specific companies to enjoy them, by individualizing and materializing in it the dispositions of Law 6990 and its executive regulations.
Granting these exonerations has fiscal matters reserved to the Law, which is why it is unavailable for the parties


  • Incentives Law for Tourism Development
  • Regulations of the Incentives Law for Tourism Development
  • Promotion of Community Rural Tourism Law

Requirements to Obtain a Tourism Contract

What must I have to qualify for the Contract?

  • Have a Tourism Declaration
  • Pass the financial study
  • Pass the construction plans or the topographic site plans
  • Pass the legal and technical requirements

Details of the Contrac

Who can apply?What is the term of the Contract?What benefits do I have?
Lodging Establishments:
  • Hotels with 10 rooms
  • Country houses, cabins and hostels with 7 rooms
  • Apart-hotels with 7 rooms
  • Guest houses with 5 rooms
  • Rural tourism lodge with 3 rooms
7 years
  • Exoneration from any tax and surcharge that applies:
  • The local purchase or import of essential Sections for the establishment of new companies or companies already established that will offer new services. (Hotel extensions and/or remodeling)
  • Exemption of sales tax only for the initial investment:
  • To acquire essential goods for the company and materials for the construction of facilities destined to operate the project.
  • Exception vehicles and fuels
Travel Agencies (receptive) 5 years
  • Exoneration of any tribute and surcharge, with the exception of the VAT and custom duty to import vehicles for collective transportation with a minimum capacity of 15 people.
  • If the ad valorem tax tariff surpasses the 5%, the obligation to pay taxes on that excess is exonerated.
Water transportation companies (yachts, tourist cruise type boats and similar, Marinas, Aquariums, Health Resorts, Tourism Cabotage) 6 years for Aquatic Transportation and 7 years for Marinas
  • Exoneration of all existing taxes or surcharges - except the VAT - on import or local purchase of:
  • Essential goods to build, remodel, or extend docks and other places used for boarding and disembarking tourists
  • Construction and maintenance of marinas, health resorts, and aquariums for tourism.
  • Exoneration of all existing taxes or surcharges - except the VAT and custom duties - on import (tariff of 20% on import) or local purchase of:
  • Aquatic vessels for aquatic transportation of passengers.
  • Must have facilities for mooring, boarding, and disembarking said passengers.
  • Does not apply to sports fishing, kayak, jet-ski rental, etc.
Airlines Term granted in Air Exploitation Certificate
  • Supply of fuel with competitive prices no greater than the average established in the international market.
  • Exoneration of all existing taxes or surcharges - (except the VAT on import or local purchase of replacement parts).
Vehicle Rentals 9 years
  • Exonerates 50% of the total to pay for taxes
  • Import of vehicles exclusively destined to tourist rental.
Rural Tourism and Rural Tourism Lodges include the following activities:
  • Travel Agencies specialized in Community Rural Tourism:
  • Themed activities specialized in CRT:
  • Food and Beverage Services Rural restaurants, inns, local food restaurants, and delivery of creole food services.
  • Benefits of Law 6990
  • Exoneration from every tribute and surcharge applied to import or local purchase of outboard motors, when the person who needs it is located in a geographic zone next to rivers, lakes, canals (navigable); or coastal zones, as well as the payment of subscription taxes.
  • Exoneration from payment of tributes and surcharges that apply to import or local purchase of four-wheel drive vehicles or minibuses for 8-12 people, with characteristics defined by ICT, attending to the needs of CRT groups, as well as the payment of subscription taxes.
  • These can be requested only by the rural tourism lodges and travel agencies specialized in community rural tourism.
  • Exoneration from payment of tributes and surcharges that apply to the import or local purchase of alternate technologies for the treatment of residual waters and its components, as well as materials and supplies, incorporated directly in the construction of this type of plants, for their installation in national territory.
Última Modificación: 15/07/2024.
Instituto Costarricense de Turismo