Costa Rica: About Value Added Tax (VAT)

Last updated: May 2025

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "contracting address," unless otherwise agreed.


If you are purchasing ads in Costa Rica, your invoices will be issued by TikTok Inc. (TikTok).


In order to be compliant with the Law of Costa Rica, TikTok must collect your Tax ID to determine what taxes, if any, are applicable.


For self-serve clients only: TikTok will charge a 13% value-added tax (VAT). In the event that you provide invalid or inaccurate tax, TikTok will charge 13% VAT on digital services and include it on invoices.


For more details, refer to the Ministerio de Hacienda.


Note: TikTok is unable to advise you on tax matters. Please contact your tax advisor or your local tax authorities for any tax questions that you may have in relation to your Ad purchase.