Law 9518 - Incentives and promotion for electric transport

Last updated: 3 December 2019

The purpose of the law is to create the regulatory framework for the promotion of electric transport in Costa Rica, strengthening public policies to encourage its use within the public sector and the general public.

The law regulates the public administrative organizations linked to electric transport and their competences. In addition, the law gives incentives for electric transport as follows:

GST: General Sales Tax

SCT: Selective Consumption Tax

CT: Custom Tax

CIF: Cost, Insurance and Freight

% exemption:

100% in GST, SCT and CT for the first $30.000 of the CIF cost of the electric vehicle.

50% in GST between $30.001 and $45.000 in the CIF cost of the electric vehicle.

75% in SCT between $30.001 and $45.000 in the CIF cost of the electric vehicle.

100% in CT between $30.001 and $45.000 in the CIF cost of the electric vehicle.

0% in GST between $45.001 and $60.000 in the CIF cost of the electric vehicle.

50% in SCT between $45.001 and $60.000 in the CIF cost of the electric vehicle.

100% in CT between $45.001 and $60.000 in the CIF cost of the electric vehicle.

0% in GST, SCT and CT for a CIF cost greater than $60.001 of the electric vehicle.

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End uses covered
  • Transport end-uses