VAT calculator (Costa Rica)
Add the general 13% VAT to a price without tax or extract the VAT included in a final price, with the exact tax breakdown.
Calculation assumptions
- The general 13% VAT rate in force in Costa Rica is applied (art. 10 of Law No. 9635). The rate used is shown in the calculation breakdown.
- The reduced 4%, 2%, and 1% rates apply only to specific goods and services (art. 11) and are not computed by this tool.
- VAT is rounded to 2 decimal places (half up); when extracting it, net + VAT always add up to the exact total.
What this calculator does
This calculator works with Costa Rica’s VAT (IVA, Impuesto al Valor Agregado), whose general rate is 13% under article 10 of Law No. 9635 (Public Finance Strengthening Law). It solves the two everyday operations: adding VAT to a price without tax and extracting the VAT already included in a final price.
In both cases it shows all three figures — price without VAT, VAT, and price with VAT — so you can use them directly in invoices, quotes, or expense tracking.
Who it is for
- Merchants and professionals who issue invoices and need to calculate VAT on their prices.
- Taxpayers reviewing purchase invoices who want to verify the tax charged.
- Consumers who want to know how much tax they pay within a final price.
- Accountants and students who need the inverse operation: pulling the VAT out of a total.
What information you need
- To add VAT: the price without tax (net).
- To extract VAT: the final price with tax included (gross).
- The general 13% rate is already configured per current law; you do not need to enter it.
How it is calculated
To add VAT, the net price is multiplied by 0.13. The result is rounded to 2 decimal places (half up) and added to the net to get the final price.
To extract VAT, the final price is divided by 1.13, which returns the net price. The VAT is the exact difference between the final price and the net, so net + VAT always reproduces the total to the cent.
Dividing by 1.13 (instead of multiplying by 0.13) is the key to extraction: the 13% applies to the price before tax, not to the total.
Formula
- Add VAT to a net price
VAT = net × 0.13 · total = net + VAT- Extract VAT from a final price
net = total ÷ 1.13 · VAT = total − net
Worked example
You invoice a ₡100 service plus VAT and, separately, you want to know how much VAT a ₡250 tax-included purchase carries.
- Add: VAT = ₡100 × 0.13 = ₡13.00; total = ₡100 + ₡13.00 = ₡113.00.
- Extract: net = ₡250 ÷ 1.13 = ₡221.24 (rounded to the cent).
- Extracted VAT: ₡250 − ₡221.24 = ₡28.76.
The service is invoiced at ₡113.00 (₡13.00 of VAT). The ₡250 purchase includes ₡28.76 of VAT on a net of ₡221.24.
How to interpret the result
VAT is a consumption tax: the final consumer pays it and the seller only collects and reports it. The net is what actually stays in your business.
When extracting VAT from a total, the tax is 13% of the net, which equals 11.5044% of the final price. That is why ₡28.76 is not 13% of ₡250.
Per-line rounding can differ by one cent from invoices that round on totals; both practices are normal.
Common mistakes
- Extracting VAT by multiplying the total by 0.13: that overestimates the tax. The correct way is dividing the total by 1.13.
- Applying 13% to goods or services with a reduced rate: the law sets 4%, 2%, and 1% rates for specific transactions.
- Applying 13% to exempt transactions or exports, which do not pay the general rate.
- Forgetting that some prices already include VAT: adding 13% to a price that already carries it inflates the final price.
Frequently asked questions
What is the VAT rate in Costa Rica?
The general rate is 13%, set by article 10 of Law No. 9635 (VAT Law). There are reduced rates of 4%, 2%, and 1% for specific goods and services; this calculator uses the general 13% rate.
How do I get the VAT out of a price that already includes it?
Divide the final price by 1.13 to get the price without tax, then subtract: the difference is the VAT. For example, ₡113 ÷ 1.13 = ₡100 net and ₡13 of VAT.
Why divide by 1.13 instead of subtracting 13%?
Because the 13% is calculated on the price before tax. A final price is 113% of the net: subtracting 13% of the total would remove too much.
What are the reduced 4%, 2%, and 1% rates?
Law No. 9635 (art. 11) sets reduced rates for specific transactions: 4% for air tickets and private health services; 2% for medicines, private education, and personal insurance premiums; 1% for the basic tax basket and agricultural inputs. Each good or service is classified by the Ministry of Finance through the CAByS catalog; this calculator works with the general 13% rate.
Do all products pay VAT in Costa Rica?
Not necessarily. The VAT Law provides for exempt transactions and zero-rated exports, plus the reduced 4%, 2%, and 1% rates. This calculator applies the general 13% rate for taxed transactions; check the official source or an accountant for your case.
How do I add the 13% VAT to a price?
Multiply the price without tax by 0.13 to get the VAT and add it, or multiply directly by 1.13 to reach the total in a single step. For example, ₡50 without VAT becomes ₡50 × 1.13 = ₡56.50, with ₡6.50 of VAT.
What was the price before VAT?
Divide the VAT-inclusive price by 1.13 and you get the original price without tax (the taxable base). For example, if you paid ₡226 with VAT included, the price before VAT was ₡226 ÷ 1.13 = ₡200.
Can I use the result for my VAT return?
It works as an arithmetic check for individual invoices. The return is filed on the totals of your purchase and sales records under Ministry of Finance rules; rely on an accountant for the formal filing.
Sources
- Ley de Fortalecimiento de las Finanzas Públicas (Ley del IVA), Ley No. 9635, art. 10 — Asamblea Legislativa de Costa Rica (copia oficial alojada por ICODER) (Art. 10: "La tarifa del impuesto es del trece por ciento (13%) para todas las operaciones sujetas al pago del impuesto de acuerdo con el artículo 1 de esta ley." Reduced rates of 4%/2%/1% apply to specific catalogued goods/services under Art. 11 (air tickets, private health/education, medicines, canasta básica). Verified-primary, read verbatim from the ICODER government PDF. See docs/research/cr-labor-rules.md, section 1.)
- Last reviewed:
- July 29, 2026
- Calculation version:
- 1.0.0
Important notice
The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.