There is a law that came into effect October 2019 which aims to oversee tourist rental services such as: homes, apartments, villas, chalets, bungalows, single rooms and any other similar services and to protect the tourists that utilize these types of services. It also seeks to regulate the platforms that provide these services as intermediaries between the owner and occupant.
This law refers to n...
This regulatory shift in Costa Rica reflects a global trend toward formalizing the gig economy, particularly in tourism. The strongest version of this narrative is that it balances consumer protection, tax fairness, and market transparency while respecting privacy and commercial competition. The law’s focus on high-end rentals suggests a pragmatic approach to revenue collection, targeting sectors with clear financial capacity. However, the complexity of tax codes and registration requirements ma...