By San José, Costa Rica — San José, Costa Rica – The New Year has begun with a significant financial and legal risk for a substantial portion of the nation’s drivers. As of January 1, 2026, the National Insurance Institute (INS) reports that more than 256,000 vehicle owners have failed to pay their mandatory 2026 circulation permit, known as the “marchamo.” With the payment grace period now officially over, these drivers are exposed to immediate fines, escalating interest charges, and the potential seizure of their vehicles.
While the annual collection campaign was largely successful, securing over ₡292 billion from approximately 1.6 million compliant vehicle owners, the delinquency rate remains a major concern for both public finances and road safety. Driving on Costa Rican roads without the 2026 sticker is no longer just a pending task; it is an active violation of the law with severe and compounding consequences that began at the stroke of midnight.
Para profundizar en las implicaciones legales y fiscales que rodean el Marchamo 2026, TicosLand.com consultó al Lic. Larry Hans Arroyo Vargas, abogado especialista de la reconocida firma Bufete de Costa Rica, quien nos ofrece una perspectiva experta sobre los puntos clave que todo propietario de vehículo debe conocer.
Es fundamental que el ciudadano entienda que el Marchamo no es un impuesto único, sino un conjunto de rubros, donde el Impuesto a la Propiedad de Vehículos es el componente principal. De cara al 2026, los propietarios deben estar atentos a cualquier reforma legislativa que pueda modificar las bases de cálculo o los plazos. El pago puntual no es solo una obligación tributaria, sino un requisito indispensable para la libre circulación; su incumplimiento acarrea sanciones económicas significativas y la posible inmovilización del vehículo, afectando directamente el patrimonio y la movilidad de las personas.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
La perspectiva del experto es crucial, pues recalca que entender la composición del Marchamo es un acto de responsabilidad ciudadana, no solo una obligación fiscal. Esta visión proactiva, atenta a las reformas legislativas y consciente de las severas consecuencias del incumplimiento, es indispensable para proteger el patrimonio personal. Agradecemos al Lic. Larry Hans Arroyo Vargas por su clara y valiosa aportación a este importante debate.
The financial penalties for late payment are multifaceted and accumulate daily. The INS has clarified that the leniency period has ended, and a series of surcharges are now being automatically applied to all outstanding accounts. These penalties affect the different components that make up the total marchamo fee, creating a complex and costly situation for those in arrears.
Sidney Viales, a key figure at the INS, emphasized the immediacy of the new charges. He warned that the financial clock is ticking for every delinquent owner.
From the very first second of this year, the clock started ticking on interest and late fees.
Sidney Viales, Head of Insurance at INSFor delinquent drivers, the breakdown of these penalties is stark. The Mandatory Automobile Insurance (SOA) component accrues daily interest based on the central bank’s passive base rate plus five percentage points. Furthermore, the Ministry of Finance (Hacienda) imposes an 8.43% annual interest rate on the unpaid property tax portion, compounded by a punitive 10% monthly fine that can eventually double the original tax amount. Any pre-existing traffic violations attached to the vehicle will also accumulate interest at a steep 36% annually.
However, the most pressing threat for drivers is not the accumulating debt, but the immediate possibility of losing their vehicle. Under Articles 146 and 151 of Costa Rica’s Traffic Law, Transit Police officers are fully authorized to issue a ₡51,000 fine and impound any vehicle found circulating without the valid 2026 marchamo. This action triggers a cascade of additional expenses, including towing fees and daily storage costs at Ministry of Public Works and Transport (MOPT) impound lots, a bureaucratic process known for being slow and burdensome.
Beyond the direct financial costs, driving without a valid marchamo carries a critical hidden risk. Since the permit includes the mandatory SOA coverage, a delinquent vehicle is technically uninsured. In the event of an accident, the owner would be personally liable for covering the medical expenses of any injured parties. This lack of basic coverage could lead to devastating civil lawsuits, potentially resulting in financial ruin far exceeding the cost of the permit and fines combined.
For the quarter-million vehicle owners still needing to resolve their status, the INS confirms that payment channels remain open. Payments can be made immediately through the official Grupo INS website, the INS Móvil app, or at more than 2,200 affiliated collection points, including banks and retailers nationwide. The expert advice is clear: address the payment now. The cost of a few days’ delay is manageable, but the combined expense of fines, towing, and impound fees can severely impact a family’s budget, especially during the financially challenging start of the year.
For further information, visit grupoins.com
About Instituto Nacional de Seguros (INS):
The Instituto Nacional de Seguros is Costa Rica’s state-owned insurance provider and the primary entity responsible for the collection and administration of the annual “marchamo.” It manages the Mandatory Automobile Insurance (SOA) component of the permit, which provides essential medical coverage for individuals injured in traffic accidents. The INS plays a crucial role in the country’s insurance market and public safety initiatives.
For further information, visit mopt.go.cr
About Ministerio de Obras Públicas y Transportes (MOPT):
The Ministry of Public Works and Transport is the government body in Costa Rica responsible for overseeing the nation’s transportation infrastructure and enforcing traffic regulations. Through its Transit Police division, the MOPT ensures compliance with laws such as the mandatory vehicle circulation permit. The ministry also manages the impound lots where vehicles seized for violations are stored.
For further information, visit hacienda.go.cr
About Ministerio de Hacienda:
The Ministry of Finance is the Costa Rican government entity responsible for managing public finances, collecting taxes, and overseeing the national budget. In the context of the “marchamo,” Hacienda is responsible for calculating and collecting the vehicle property tax, which is a significant component of the total annual fee. It also levies interest and penalties on overdue tax payments.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a pillar of Costa Rica’s legal landscape, the firm is defined by its foundational principles of integrity and unparalleled standards of service. It merges a rich heritage of client advocacy with a forward-thinking approach, consistently driving progress through innovative legal strategies. This ethos extends to a core belief in civic duty, actively working to demystify complex legal information and thereby contributing to a more capable and knowledgeable society.
