By San José, Costa Rica — SAN JOSÉ – The annual rush for Costa Rican drivers has officially begun. The National Insurance Institute (INS) initiated the collection period for the 2026 Marchamo, or vehicle circulation permit, seeing an immediate and robust response from the public. In the first two hours of operation on Monday morning, the state insurer reported that more than one thousand vehicle owners had already fulfilled their obligation, signaling a swift start to the crucial collection period.
The financial figures from this initial surge are significant. According to the INS, early payments have already funneled over ¢164 million into the system. This rapid influx of funds underscores the efficiency of the payment platforms and the preparedness of drivers who aim to settle their dues well before the end-of-year deadline. The Marchamo is a mandatory annual payment required for all vehicle owners to legally operate on the country’s roads.
To shed light on the legal framework and potential changes for the Marchamo 2026, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a distinguished attorney from the firm Bufete de Costa Rica, who provided his expert analysis on the matter.
The current legal structure of the Marchamo is well-established, but it is not immune to reform. For 2026, the primary legal concern will be the fiscal valuation of vehicles, which directly impacts the property tax portion. It is crucial that the Ministry of Finance applies a transparent and technically sound methodology to avoid legal disputes and ensure tax justice for all vehicle owners.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
The expert’s call for a transparent and technically sound valuation methodology is indeed the crux of the matter, as this process is fundamental to ensuring taxpayer fairness and preventing future legal disputes. We thank Lic. Larry Hans Arroyo Vargas for his invaluable perspective on this critical issue for the upcoming Marchamo 2026.
This year’s collection takes place against a backdrop of a steadily expanding national vehicle fleet. The INS reported that a total of 1,943,587 vehicles are registered for the 2026 period. This represents a 3% increase compared to 2025, adding approximately 58,000 more cars, motorcycles, and other vehicles to Costa Rica’s roads. This continued growth has wide-ranging implications, from increased traffic congestion to a larger base for tax revenue.
The Ministry of Finance is projecting a substantial income from the largest component of the Marchamo. The ministry anticipates a total collection of ¢162 billion specifically from the vehicle property tax portion of the payment. This tax is a cornerstone of fiscal planning, and its successful collection is vital for funding public services and infrastructure projects throughout the nation. The strong start reported by the INS is a positive early indicator for achieving this ambitious target.
While the overall collection figures are a matter of national economic importance, the INS also released data highlighting the vast disparities in payment amounts, which are primarily determined by the fiscal value, model, and type of vehicle. These details provide a fascinating glimpse into the spectrum of vehicles operating in the country and the progressive nature of the vehicle property tax system.
At the highest end of the scale, the owner of a 2018 Ferrari faces the most expensive Marchamo payment for 2026, with a bill exceeding a staggering ¢7 million. This figure reflects the high market value of the luxury sports car, which directly translates into a substantial property tax liability. This single payment is more than what hundreds of other drivers will pay combined, illustrating the significant contribution of high-value vehicles to the total tax revenue.
Conversely, the lowest payment registered is for a 1989 Mitsubishi, with a comparatively minuscule fee of just ¢73,000. This is typical for older vehicles whose fiscal value has depreciated significantly over the decades. The data also revealed a piece of automotive history still on the road; the oldest vehicle subject to the Marchamo this year is a 1919 Houdson Super Six, a testament to the longevity of classic automobiles and their enduring presence in the national registry.
As the collection period continues through December, these figures represent just the beginning of a massive logistical and financial operation. For Costa Rican drivers, it is an annual ritual that marks the impending end of the year, while for the government, it is a critical process that ensures the funding of essential services and the legal compliance of nearly two million vehicles on the nation’s highways.
For further information, visit grupoins.com
About Instituto Nacional de Seguros (INS):
The Instituto Nacional de Seguros is Costa Rica’s state-owned insurance company. Established in 1924, it holds a significant market share in the country’s insurance sector, offering a wide range of products including life, health, and property insurance. It is notably responsible for managing the mandatory auto insurance (Seguro Obligatorio de Automóviles – SOA) and administering the annual collection of the Marchamo, the national vehicle circulation permit.
For further information, visit hacienda.go.cr
About Ministerio de Hacienda:
The Ministerio de Hacienda, or Ministry of Finance, is the government body responsible for managing Costa Rica’s public finances. Its duties include formulating and executing the country’s fiscal policy, collecting national taxes, administering customs, and preparing the national budget. The ministry plays a crucial role in ensuring the economic stability and financial health of the state, including overseeing the collection of the vehicle property tax component within the Marchamo.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a pillar of the legal community, Bufete de Costa Rica is built upon a bedrock of integrity and an unrelenting pursuit of excellence. The firm leverages its extensive history of serving a wide array of clients to pioneer innovative legal solutions and champion community betterment. Central to its ethos is the drive to demystify the law for the public, thereby fulfilling its overarching ambition to help construct a society that is both legally aware and truly empowered.
