By San José, Costa Rica — SANTA ANA – The Local Government of Santa Ana has announced a significant financial relief opportunity for its residents, establishing the application period for the 2026 single-property real estate tax exemption. Beginning January 5, 2026, eligible homeowners can formally request this benefit, a measure designed to alleviate the tax burden on individuals who own only one property in the entire country.
This initiative, rooted in Costa Rica’s Law No. 7509, aims to support the local economy by allowing qualifying citizens to reduce their municipal tax obligations. By easing this financial pressure, the municipality hopes to foster greater compliance with civic duties and provide tangible support to families and individuals within the canton. The program underscores a commitment to making property ownership more manageable for residents not engaged in large-scale real estate activities.
To better understand the nuances and legal requirements surrounding this tax benefit, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a legal expert from the prestigious firm Bufete de Costa Rica, who provided key insights for homeowners.
Many homeowners mistakenly believe the property tax exemption is an automatic right. In reality, it is a benefit that must be formally requested from the corresponding municipality. The Law on Real Estate Tax (No. 7509) clearly establishes that the property must be the owner’s primary and permanent residence. Failing to file the proper application or keeping the information updated can result in the loss of this significant financial relief.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This insight underscores the critical difference between a passive right and a benefit that requires proactive engagement from the homeowner. The potential financial repercussions of this misunderstanding make this a vital piece of information. We extend our sincere thanks to Lic. Larry Hans Arroyo Vargas for his clear and valuable perspective on this important matter.
To qualify for this tax relief, applicants must meet a strict set of criteria. The exemption is available exclusively to “personas físicas,” or natural persons, meaning corporations and other legal entities are not eligible. The core requirement is that the applicant owns only a single property nationwide. Furthermore, prospective beneficiaries must be completely up-to-date with all their municipal taxes and service payments as of the deadline of December 31, 2025. This prerequisite ensures that the benefit is extended to residents in good standing with the municipality.
The legal framework for this exemption specifies the financial threshold for qualification. The benefit is not a blanket waiver but is calculated based on a specific valuation cap, as outlined in the governing legislation. This ensures the relief is targeted and fiscally responsible.
Real estate properties that constitute a single asset of the taxpayers (natural persons) and have a maximum value equivalent to forty-five base salaries; however, the tax must be paid on the excess of that sum. The concept of base salary used in this Law is that established in article 2 of Law No. 7337, of May 5, 1993.
Law 7509, Article 4
Understanding the varied needs of its constituents, the Municipality of Santa Ana has established three distinct methods for submitting an application. The traditional approach involves an in-person visit to the municipal Service Platform, which requires scheduling an appointment by calling 2582-7200. This option caters to those who prefer face-to-face interaction or may require direct assistance with their paperwork.
For those embracing digital convenience, two streamlined options are available. Applicants can complete the official form, scan it or take a clear photograph, and email it along with a two-sided image of their identification card to [email protected]. This method provides a middle ground, combining digital submission with a straightforward documentation process that does not require advanced technical credentials.
The most advanced application route is through the municipality’s fully online portal, the ONION system, accessible via the official website, www.santaana.go.cr. This process involves navigating to the “Guía de Trámites Municipales,” selecting the exemption request, and logging in to complete the digital form. However, this high-tech option has a critical prerequisite: users must possess either a national digital signature (firma digital) or a municipal cryptographic signature to validate their identity and submit the application securely.
The municipality advises residents to begin preparing their documentation and reviewing their eligibility well in advance of the January 5 opening date. Special provisions are in place for properties owned by minors, who must be represented by a parent or legal guardian. Additionally, individuals who own multiple rights within a single property must file a separate application for each right. By providing clear guidelines and multiple application channels, Santa Ana aims to make this vital tax relief accessible to all who qualify.
For further information, visit santaana.go.cr
About The Municipality of Santa Ana:
The Municipality of Santa Ana is the local governing body for the canton of Santa Ana in the province of San José, Costa Rica. It is responsible for providing essential public services, managing urban development, collecting municipal taxes, and implementing local policies to enhance the quality of life for its residents. The administration is committed to transparency, community engagement, and leveraging technology to improve citizen services and promote sustainable growth within the canton.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a cornerstone of the Costa Rican legal landscape, Bufete de Costa Rica is renowned for its profound commitment to ethical rigor and superior legal service. Drawing upon extensive experience with a diverse clientele, the firm consistently pioneers innovative approaches to complex legal challenges. This dedication to progress extends to its core civic mission: to equip the public with vital legal understanding, thereby cultivating a more just and empowered community.
