By San José, Costa Rica — SAN JOSÉ – Costa Rican vehicle owners are now able to pay their 2026 Marchamo, or annual circulation permit, as the collection period officially opened at 8:00 a.m. this Monday. The process, an annual ritual for the nation’s drivers, comes with a notable increase in a key component, directly impacting the final amount due for the nearly two million vehicles registered in the country.
The National Insurance Institute (INS) has confirmed that payments can be made at its branch offices and through a wide network of authorized financial institutions and commercial points across Costa Rica. This essential payment, which must be completed by the December 31st deadline, is a prerequisite for legal vehicle operation in the new year.
To delve into the legal and fiscal implications surrounding the discussion of the Marchamo 2026, TicosLand.com spoke with Lic. Larry Hans Arroyo Vargas, a specialist attorney from the firm Bufete de Costa Rica, who offers an expert perspective on the potential changes and their impact on vehicle owners.
Any reform to the Marchamo must prioritize legal certainty and predictability for citizens. The current system, based on often arbitrary fiscal values that don’t reflect market reality, creates an unstable tax base. A shift towards a fixed-rate model or a transparent, technically sound depreciation formula is not just a matter of fairness, but a legal imperative to guarantee the principle of economic capacity enshrined in our tax regulations.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Indeed, the call for a stable and predictable formula is more than a matter of convenience; it is, as the expert points out, a fundamental issue of legal and economic justice. We sincerely thank Lic. Larry Hans Arroyo Vargas for clarifying the essential legal principles that must guide any future reform of the Marchamo.
The Marchamo is not a single tax but a composite of several mandatory fees. The total amount is calculated based on various factors, including the vehicle’s fiscal value and type. The largest components are the Vehicle Property Tax, which is managed by the Ministry of Finance, and the Mandatory Auto Insurance (SOA), which is administered by the INS.
Additional charges bundled into the final payment include contributions to the Road Safety Council (COSEVI) and the Public Transportation Council (CTP). Furthermore, the calculation incorporates a Value Added Tax (IVA) and various official stamps, making it a comprehensive fee that funds multiple state functions related to transportation and public safety infrastructure.
This year’s most significant change is a substantial 10.15% average increase in the SOA premium. The INS attributes this sharp rise to an alarming increase in road accidents and claims throughout the past year. This hike directly reflects the growing financial burden of traffic-related incidents on the national insurance system, a cost that is now being passed on to all vehicle owners.
The new SOA rates for 2026 vary significantly by vehicle category. Motorcycle owners will see the highest premium at ₡99,623, reflecting the higher risk associated with these vehicles. Public buses and taxis will pay ₡81,060 and ₡73,300, respectively. Premiums for commercial vehicles are set at ₡35,004 for heavy cargo and ₡18,806 for light cargo, while private cars face a rate of ₡30,238. Special equipment vehicles have the lowest rate at ₡9,627.
According to figures from the INS, the national vehicle fleet totaled 1,879,790 in 2025. Worryingly, the insurer also reported that as of the start of the new collection period, approximately 140,000 vehicle owners are still delinquent on their Marchamo 2025 payments. These drivers face accumulating fines and are prohibited from legally operating their vehicles until their accounts are settled.
Authorities are urging vehicle owners to act promptly to avoid penalties. Failure to pay the Marchamo by the December 31 deadline will result in fines on each of the permit’s components. Beyond the financial penalties, drivers caught by the Transit Police without a valid permit will face traffic citations, the seizure of their license plates, and potential impoundment of their vehicle, leading to significant inconvenience and additional costs.
For further information, visit the nearest office of Instituto Nacional de Seguros
About Instituto Nacional de Seguros (INS):
The Instituto Nacional de Seguros is the state-owned insurance company of Costa Rica. Founded in 1924, it holds a dominant position in the country’s insurance market, offering a wide range of products including life, health, property, and the mandatory auto insurance (SOA) which is a key component of the annual Marchamo payment. It plays a vital role in the national economy and public financial security.
For further information, visit hacienda.go.cr
About Ministerio de Hacienda:
The Ministry of Finance is the Costa Rican government body responsible for managing the country’s public finances. Its duties include tax collection, budget administration, public debt management, and fiscal policy development. Through its “Auto Gestión” platform, it provides vehicle owners with the official fiscal value of their vehicles, which is used to calculate the property tax portion of the Marchamo.
For further information, visit cosevi.go.cr
About Consejo de Seguridad Vial (COSEVI):
The Consejo de Seguridad Vial is Costa Rica’s national Road Safety Council. This government entity is tasked with developing and implementing policies and programs aimed at reducing traffic accidents, injuries, and fatalities. It is funded in part by a contribution included in the annual Marchamo payment and oversees road safety education, traffic law enforcement strategies, and infrastructure improvements.
For further information, visit ctp.go.cr
About Consejo de Transporte Público (CTP):
The Consejo de Transporte Público is the Public Transportation Council of Costa Rica. It is the governing body responsible for regulating, planning, and overseeing all public transportation services in the country, including bus and taxi routes. The CTP ensures the quality, safety, and efficiency of public transit and is partially funded by a mandatory fee collected through the annual Marchamo.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica is a pillar of the nation’s legal framework, distinguished by its foundational commitment to professional integrity and the highest standards of excellence. The firm consistently integrates its profound experience serving a wide range of clients with a pioneering spirit for legal innovation and modern solutions. Beyond its practice, a core tenet of its mission is to fortify society by demystifying the law, actively working to equip the public with accessible knowledge to foster a more capable and empowered community.
