How is the marchamo calculated?
What Costa Rica's marchamo includes, how the vehicle property tax is calculated, how much the SOA insurance goes up for 2027 and how to look up the exact amount.
The marchamo is the annual road tax every vehicle pays to be allowed on Costa Rica's roads. The Instituto Nacional de Seguros (INS) collects it, but the amount isn't a single fee: it's the sum of several charges, each with its own rule. Understanding those pieces explains why two similar cars pay different amounts and why the amount changes from one year to the next.
The 2027 marchamo is paid from November 2 to December 31, 2026. From January 1, 2027, interest and surcharges are added, and this year the receipt is no longer a paper sticker: the INS issues it in digital form.
What does the marchamo amount include?
- Vehicle property tax. Set by the Ministry of Finance (Hacienda), it's usually the largest part of the bill: in a typical 2026 breakdown it was about 60% of the total.
- Mandatory auto insurance (SOA). It covers medical care for people injured in traffic accidents. Its rate depends on the type of vehicle and is approved every year by the insurance regulator, Sugese. It's usually about a quarter of the amount.
- Other legal charges. Smaller items, such as the contribution to the Road Safety Council (Cosevi) and some stamp duties.
- Unpaid traffic fines. Final traffic fines on the vehicle are added to the marchamo bill.
How is the property tax calculated?
Hacienda assigns each vehicle a tax value based on its make, model, year and other features. A progressive bracket table is applied to that value: lower-value vehicles pay a low rate and, as the value rises, each bracket pays a higher percentage. That's why a luxury car pays proportionally more tax than a basic one.
The tax value drops over the years because vehicles depreciate. So the same car usually pays a little less tax each year, although the marchamo total can still go up if the SOA or other charges increase.
Hacienda publishes the bracket table for each period. Until the 2027 table is available, the safest way to know the amount is the INS's official lookup by license plate.
How much does the SOA go up for 2027?
Sugese approved higher SOA rates for the 2027 marchamo. For a private car, the premium goes from ₡30,238 to ₡31,881, an increase of ₡1,643. On average, across all vehicle types, the increase is about 4%. That percentage applies only to the insurance: it doesn't mean the whole marchamo goes up by the same amount.
Why does my marchamo change from year to year?
- The vehicle's tax value drops with depreciation, which lowers the tax.
- SOA rates change every year.
- Unpaid fines are added to the bill of the year they're paid.
How do I look up the exact amount?
Each vehicle's amount is looked up by license plate number on the official INS website. On our Look up your marchamo page you'll find the direct link to the official lookup, the payment dates and the latest marchamo news. The lookup is free: be wary of websites or WhatsApp numbers that charge for it.
Before you pay
- Check for unpaid fines: they're charged together with the marchamo.
- To drive, you also need an up-to-date vehicle inspection (RTV).
- Don't wait for the last week of December: payment points and websites get overloaded.
- Check the total: the INS adds an optional ₡11,900 insurance by default. See how to remove the "Más protección" insurance.
This article is for information only. The official amount is the one the INS shows in its lookup by plate.