The Household Goods Exemption Closed in July 2026
Answer
The general rule applies to you
No exception is recorded for citizens of El Salvador on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match El Salvador to Costa Rica · Bringing your belongings
For five years Costa Rica offered new investors, rentistas and pensioners a substantial customs package: one duty-free shipment of household goods, up to two vehicles free of import duty, tariff and value added tax, duty-free professional and scientific instruments, and twenty per cent off the property transfer tax. The package came from Ley 9996, and article 12 of that law allowed it to be taken only during the law's first five years. The law was published on 14 July 2021 and took effect on publication, so the window closed on 14 July 2026. Those who claimed inside it keep the benefits for ten years and must hold the goods for that long. Remote workers have a separate and much narrower exemption, limited to the computing and telecommunications equipment they need for their work, and it lasts only as long as the status.
At a glance
- Household goods exemption for investors, rentistas and pensioners
- Closed to new claims since July 2026
- Vehicles
- Up to two, free of import duty, tariff and value added tax - same closed window
- Property transfer tax relief
- 20% of the transfer tax, within the law's period of validity
- How long a claim made in time lasts
- 10 years from the date it was granted
- Where a claim is made
- The EXONET system of the Dirección General de Hacienda
- Remote workers
- Exempt from import taxes on basic personal computing, IT and telecommunications equipment
Requirements
- For a claim made inside the window: an exemption application through the Ministry of Hacienda's EXONET system
- Being current with tax obligations and with social security contributions
- Holding a valid investor, rentista or pensioner status at the time of the claim
- An itemised list of the goods, with a justification that the quantities are proportionate to the household and the profession
- For remote workers: equipment proportionate to the work, on criteria set by the customs directorate, exonerated only while the status lasts
In detail
A window that has shut
Ley 9996 is the reason Costa Rica appears in so many lists as a place where retirees can import a car tax-free. The provision was real, and it is no longer open. Article 12 allowed the article 5 benefits to be taken only during the law's first five years, counted from entry into force; the law took effect on publication on 14 July 2021. Applications for investor, rentista or pensioner status made after 14 July 2026 do not carry the customs package, even though the migration categories themselves are unaffected.
What a claim made in time is still worth
Someone who claimed inside the window keeps the benefits for ten years from the grant. That is not a free hand: the regulation requires the goods to be kept for at least ten years, vehicles may be transferred to third parties only after ten years and only after a tax-release step in EXONET, and an earlier transfer means paying back the taxes that were exempted. Losing the migration status, voluntarily or by cancellation, also triggers repayment.
Everyone else imports under the ordinary rules
Without a special regime, a person moving to Costa Rica imports household goods under the ordinary customs rules and pays the ordinary duties. We have not written up those rules here: they belong to the customs law and the Central American customs code rather than to the migration system, and we did not read them. What can be said from the instruments read is that nothing in the migration law creates a general relocation exemption, and the two that existed were both created by separate statutes with their own time limits.
The remote worker's narrow exemption
Ley 10008 exempts import taxes on basic personal computing, IT and telecommunications equipment needed for the work, subject to proportionality criteria from the customs directorate. It does not reach household goods or vehicles, and it lasts only while the beneficiary status does - transferring the equipment while still holding the status means paying the taxes that were waived.
Country-level policy
Ley 9996 attached a package of tax and customs benefits to the investor, rentista and pensioner categories: a once-only duty-free household shipment, up to two vehicles free of import, tariff and value added tax, duty-free professional and scientific instruments, twenty per cent off the property transfer tax, and exemption from income tax on the sums declared to qualify. Article 12 allowed those benefits to be taken only during the law's first five years. The law was published on 14 July 2021 and took effect on publication, so the window closed on 14 July 2026. The migration categories themselves are untouched, and the directorate was still publishing the US$150,000 investment band afterwards, but nothing in the law's article 5 is open to a new applicant.
What applies to you
Nothing changes for a citizen of El Salvador
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Franquicia arancelaria y de todos los impuestos de importación presentes por una sola vez, para la importación del menaje de su casa. En las solicitudes podrán amparar a sus dependientes, para los efectos migratorios.»Our translation - not official
Exemption from customs duty and from all present import taxes, on one occasion only, for the importation of their household goods. In their applications they may cover their dependants, for migration purposes.
Once only, and defined by the article itself as new or used articles of reasonable nature and quantity for the beneficiary and their immediate family - furniture, appliances, decoration, kitchen and bathroom utensils, bed linen.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«podrán importar hasta dos vehículos de transporte terrestre, aéreos y/o marítimo, para uso personal o familiar, libre de todos los impuestos de importación, arancelarios y de valor agregado.»Our translation - not official
they may import up to two vehicles for land, air and/or sea transport, for personal or family use, free of all import, tariff and value added taxes.
The same item allows a replacement vehicle, also exempt, where one is lost to theft, fire, flood, collision or accident during the period of the benefits.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«Exoneración de un veinte por ciento (20%) del total del impuesto de traspaso, en aquellos bienes inmuebles que adquieran en el plazo de vigencia de esta ley, siempre que la persona beneficiaria sea la titular registral del bien.»Our translation - not official
Exemption of twenty per cent (20%) of the total transfer tax, on real estate acquired within the period of validity of this law, provided that the beneficiary is the registered owner of the property.
Tied to the law's period of validity and to registered ownership, so a property bought through a company does not qualify the shareholder.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«Los inversionistas, rentistas o pensionados beneficiarios que optaron por dichos beneficios durante los primeros cinco años de vigencia de la ley, los mantendrán por un plazo de diez años a partir de la fecha en que les fueron otorgados.»Our translation - not official
Investors, rentistas or pensioners who took those benefits during the first five years of the law's validity shall keep them for a period of ten years from the date on which they were granted.
The first paragraph of the same article is what closes the door: the benefits may be taken only during the first five years from entry into force. The law states that it takes effect on publication, and it was published on 14 July 2021.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«Estarán exentos de impuestos de importación, por única vez, previa gestión del beneficiario en el Sistema EXONET y autorización emitida por el DGE, los impuestos de importación para el menaje de casa, instrumentos o materiales para el ejercicio profesional o científico de los solicitantes.»Our translation - not official
Exempt from import taxes, on one occasion only, following an application by the beneficiary in the EXONET System and authorisation issued by the Exemptions Management Department, shall be the import taxes on household goods, instruments or materials for the applicants' professional or scientific practice.
The regulation adds the procedural reality: an itemised list, a justification of proportionality to the household's economic, family and professional circumstances, and a decision by the exemptions department within two months.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«Conforme lo establecido en el párrafo primero del artículo 12 de la Ley, los inversionistas, rentistas o pensionados podrán optar por los beneficios otorgados en el artículo 5 de la Ley N»Our translation - not official
In accordance with the first paragraph of article 12 of the Law, investors, rentistas or pensioners may take the benefits granted in article 5 of Law N
Quoted as far as the superscript the gazette carries in the law's number. The sentence continues that they may do so only during the first five years of its validity, and the article goes on to require the goods to be kept for at least ten years before transfer.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
«Los beneficiarios estarán exonerados del pago de todos los impuestos a la importación de equipo personal básico de cómputo, informático, de telecomunicaciones o análogos,»Our translation - not official
Beneficiaries shall be exonerated from payment of all taxes on the importation of basic personal computing, IT, telecommunications or analogous equipment,
Quoted as far as the page break in the gazette. The sentence continues that the equipment must be necessary for the work and meet proportionality criteria set by the customs directorate, and the exemption runs only while the status is held.
Read it at the sourceAbout this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
Practical notes
We found no instrument extending the five-year window in article 12 of Ley 9996, and we looked in the law, in its regulation and on the migration directorate's published pages. We did not search the legislative record, so a bill may exist that these sources do not show.
The ordinary customs treatment of household goods on relocation - the menaje de casa regime under the Ley General de Aduanas and the Central American customs code - was not read for this record and is not described here.
The exemptions are administered by the Ministry of Hacienda through EXONET, not by the migration directorate. The migration status is a precondition; the customs decision is a separate file with a two-month statutory period.
- issuesLey N° 9996, Ley para la atracción de inversionistas, rentistas y pensionados, La Gaceta N° 135 de 14 de julio de 2021
Imprenta Nacional (Costa Rica)
About this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
- issuesDecreto Ejecutivo N° 43926-MGP-H-TUR, Reglamento a la Ley N° 9996, Alcance N° 28 a La Gaceta N° 34 de 23 de febrero de 2023
Imprenta Nacional (Costa Rica)
About this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source
- issuesLey N° 10008, Ley para atraer trabajadores y prestadores remotos de servicios de carácter internacional, La Gaceta N° 168 de 1 de setiembre de 2021
Imprenta Nacional (Costa Rica)
About this source
The state printing house, which publishes La Gaceta and its Alcances. A Costa Rican instrument is law from the day it appears here, and for this project it turned out to be the only route to Costa Rican primary text that the fetcher can actually store.
Standing: Issues the instrument
Cannot be cited for: Every issue is the text as enacted on that date, and nothing in it says it has since been superseded - the same trap as citing a decree's original text when a consolidated one exists, in another form. An issue also never changes, so re-reading one is pointless; what changes is that a later issue carries an amendment. And an issue is a whole-day compilation of hundreds of unrelated acts, so a citation to the issue alone identifies nothing: it must name the act and the article.
We re-read it every 90 days. More about this source