Costa Rica Changed the Import Car Rules. Here's Why You Shouldn't Panic.
On August 28, 2026, Costa Rica's tax authority (Hacienda) published Executive Decree No. 45920-H, introducing new rules for calculating import taxes on vehicles.
The change is real. It matters. And it probably doesn't matter to you.
Here's why.
WHAT CHANGED
For years, Hacienda used your actual invoice price to determine what you'd pay in import taxes. If you bought a car for $20,000, that was your taxable starting point.
Problem: People were artificially lowering purchase prices to avoid taxes. Hacienda estimates they lost approximately ₡20 billion annually to under-invoicing.
Solution: Executive Decree No. 45920-H changed the methodology entirely.
Under the new rule, Hacienda no longer relies solely on your invoice. Instead, they compare two numbers:
1. Your declared value (purchase price + freight + insurance)
2. Hacienda's reference valuation (what they think the vehicle should cost)
Whichever is HIGHER becomes your taxable base.
Example: You legitimately paid $20,000. Add freight and insurance: $23,000 total declared value. But Hacienda's valuation comes back at $29,000.
You pay taxes on $29,000.
It's more complicated now. More expensive for imports. More unpredictable.
THE DECREE IS PUBLIC RECORD
If you want to read the official text, it was published in the Gaceta — Diario Oficial de Costa Rica (Costa Rica's official government gazette where all laws and decrees are published):
Executive Decree No. 45920-H — Published August 28, 2026
Access it here: https://www.imprentanacional.go.cr/gaceta/
BUT HERE'S THE THING
If you buy a nationally-registered car (purchased new in Costa Rica), this rule doesn't apply to you at all.
✓ No Hacienda valuations
✓ No tax surprises
✓ No regulatory changes mid-shipment
✓ No uncertainty
Just a known price. Known history. Known costs.
AFTER 14 YEARS, HERE'S WHAT WE'VE LEARNED
We've helped hundreds of people decide: import or buy local.
The math almost always favors buying national.
✓ Lower total cost (no hidden import taxes under new valuations)
✓ Faster delivery (days, not weeks)
✓ Transparent history (we know every owner, maintenance, everything)
✓ No surprises (Hacienda won't revalue it next month)
✓ English-speaking support (you won't be alone figuring this out)
When you buy a national vehicle from CarHuntersCR:
✓ Full documentation from CR dealership
✓ Complete service history
✓ DEKRA inspection (verified condition)
✓ No customs procedures
✓ No import tax calculations
✓ No valuation disputes
✓ Ready to drive immediately
THE REAL LESSON
International relocation involves rules you can't control. Governments change things. Sometimes while your shipment is already on the way.
We've navigated those changes for 14 years. We've helped people adjust when new regulations hit mid-import. We understand the complexity.
But the easiest way to avoid uncertainty altogether?
👇👇👇👇👇
Don't import.
Buy a national vehicle.
Skip the new decree. Skip the Hacienda valuations.
Skip the 6-8 week wait. Skip the surprises.
Keep the money.
Drive home with peace of mind. Enjoy Costa Rica.
WANT TO SEE THE MATH?
Let's compare:
What an import will REALLY cost you (purchase + shipping + new Hacienda valuation + taxes + delays)
vs.
What a national vehicle costs you (transparent price, ready now, no surprises).
The difference might surprise you.
Website: www.usedcarscostarica.com
CarHuntersCR — 14 years helping expats make smart car decisions.
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