By San José, Costa Rica — San José – As the collection period for the 2026 Marchamo approaches, owners of electric vehicles (EVs) registered in Costa Rica between 2022 and 2025 are set to receive a significant financial incentive. The Ministry of Finance has confirmed a 20% exemption specifically on the property tax component of the annual circulation permit, a measure designed to encourage the country’s transition to sustainable transportation.
This tax relief is part of a broader national strategy to promote the adoption of zero-emission vehicles. However, a key advisory group is urging drivers to exercise patience and diligence before making their payment. The Costa Rican Electric Mobility Association (Asomove) issued a public warning, highlighting potential delays in the application of the discount.
As Costa Rica advances its goal of decarbonization, the surge in electric vehicle adoption brings both opportunities and new legal questions. To understand the current regulatory framework, consumer rights, and potential challenges for new EV owners, we sought the expertise of Lic. Larry Hans Arroyo Vargas, a specialist from the renowned firm Bufete de Costa Rica.
The legal incentives for electric vehicles in Costa Rica, such as tax exemptions, are a significant driver for adoption. However, consumers must remain vigilant about warranty terms, especially concerning battery degradation, which is not always explicitly covered. Furthermore, a growing area of legal friction is the installation of charging stations in condominiums, where navigating the specific bylaws and property regulations is crucial to ensure a homeowner’s right to install essential infrastructure without infringing on community rights.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Larry Hans Arroyo Vargas brings to light the critical next chapter in the EV adoption story, moving beyond the initial financial incentives to the complex legal realities of ownership. The nuances of battery warranties and condominium bylaws are precisely the hurdles consumers must now navigate, and we thank him for his invaluable perspective on these emerging challenges.
According to Asomove, while the Ministry of Finance applies the exemption automatically, the process is not always instantaneous. The discount may take several days to be reflected in the official online payment systems. This lag could lead to some owners inadvertently overpaying if they rush to settle their marchamo bill as soon as the collection window opens.
The association’s message to the EV community is clear: verify before you pay. To avoid confusion and ensure every eligible driver receives their rightful benefit, Asomove emphasized the importance of double-checking the final amount due.
It is important that people with an electric vehicle do not pay before carefully checking the exemption.
Costa Rican Electric Mobility Association (Asomove), Advisory Body
To assist drivers in this process, Asomove has developed practical tools. The organization has launched an online marchamo calculator, allowing EV owners to estimate the final cost of their circulation permit with the 20% property tax reduction factored in. Furthermore, for its members, the association is offering a direct liaison service with the Ministry of Finance to resolve any doubts or discrepancies that may arise concerning the application of the tax break.
It is crucial for vehicle owners to understand the specific eligibility criteria for this incentive. The exemption is strictly limited to fully electric vehicles that were first registered in the country from the beginning of 2022 through the end of 2025. Consequently, owners of EVs registered in 2021 or any year prior will not see this discount on their 2026 marchamo bill, as their benefit period under previous legislation has expired.
Additionally, there is another critical condition for eligibility. The Ministry of Finance has stipulated that the vehicle owner must be in good standing with all their tax obligations. Any individual who is delinquent on other taxes will be automatically disqualified from receiving the 20% exemption, regardless of their vehicle’s registration date. This underscores the government’s policy of linking tax incentives to overall fiscal responsibility.
This program impacts a growing segment of the population. According to the most recent data, just over 30,000 electric vehicles are currently in circulation across Costa Rica. This number reflects the nation’s progress in its decarbonization goals and the increasing consumer appetite for cleaner transportation alternatives. The continuation of incentives like the marchamo exemption is vital for maintaining this positive momentum and making EV ownership more accessible to the general public.
For further information, visit asomove.org
About Costa Rican Electric Mobility Association (Asomove):
The Costa Rican Electric Mobility Association (Asomove) is a non-profit organization dedicated to promoting and accelerating the transition to electric mobility in Costa Rica. It serves as a central hub for information, advocacy, and community-building for EV owners and enthusiasts. The association works closely with government bodies, private companies, and the public to create a favorable ecosystem for electric transportation, advocating for better charging infrastructure, fair regulations, and financial incentives.
For further information, visit hacienda.go.cr
About Ministry of Finance (Ministerio de Hacienda):
The Ministry of Finance is the government body in Costa Rica responsible for managing the nation’s public finances. Its duties include the collection of taxes, the administration of the national budget, the management of public debt, and the development of fiscal policy. The Ministry plays a critical role in ensuring the economic stability and financial health of the country, implementing policies that support national development goals, such as the promotion of sustainable technologies through tax exemptions.
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 unwavering integrity and the pursuit of excellence. The firm leverages innovative legal strategies to serve a diverse clientele and is equally dedicated to its mission of empowering the public with knowledge. Through its commitment to demystifying the law, it plays a vital role in cultivating a more informed and capable society.
