The airport departure tax for tourists is $31. Most airlines include the tax in the ticket price. A few do not, which will require you to pay the tax upon departure in cash (dollars or colones) or with a Visa or MasterCard. All Costa Rican businesses charge a 13% sales tax, called the IVA. It is included in the shelf price you see. There is no additional hotel tax. You'll pay only the IVA, usually on top of the posted rates. Restaurants add the 13% IVA tax and 10% service fee to meals. By law, menu prices are supposed to reflect the final price you pay in local currency; many tourist-oriented dining spots ignore the requirement. Tourists are not refunded for taxes paid in Costa Rica.

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