IVA: 13 percent on short-stay accommodation
Costa Rica levies a 13 percent value-added tax (IVA) on tourism services, and a short-term villa rental of fewer than 30 days falls within it. On a $90,000 dry-season week the IVA line is $11,700. There is no separate nightly bed or tourist tax in Costa Rica, which keeps the all-in math simpler than the Caribbean markets that stack a service charge and a bed tax on top of VAT. Confirm whether a quoted rate is shown before or after the 13 percent IVA, because the line is large on a six-figure week, and a longer stay of 30 days or more can fall outside the short-stay treatment.
Staff: housekeeper and often a cook or concierge included
The standard Guanacaste luxury villa includes a daily housekeeper, and much of the higher-end inventory includes a cook, a concierge, or a property manager, more service built into the base rate than the European norm. The gated-community villas in the Papagayo and the Reserva Conchal usually add resort concierge access. Verify the staff bench and hours in writing, because the inclusions vary, and a private-estate villa carries more staff than a development home.
Chef and grocery stock: $250 to $600 per service, $1,000 to $3,000 to stock the week
An independent evening chef runs $250 to $600 per service plus food at cost for ten, with the holiday-week and Papagayo chefs at the top, and food cost lands at $40 to $110 per person depending on protein, the local fish and ceviche, the beef, and imported wine, which carries a markup. A pre-arrival grocery stock for a week runs $1,000 to $3,000 for a large group given Costa Rica's import prices on wine, spirits, and packaged goods. The fish, fruit, and coffee are local and cheap; the imported wine is not.
Activities: $400 to $2,500 per day for boats, surf, and adventure
Guanacaste is an activity coast, and the line adds up. A private catamaran or sportfishing day runs $1,200 to $2,500, a surf lesson $80 to $150 per person, an ATV or zipline canopy tour $90 to $160 per person, and a guided trip to the Rincon de la Vieja volcano or a wildlife park $400 to $900 for a group with a driver. The Papagayo and Reserva Conchal resorts run their own water-sports and golf operations. Book the catamaran and the marquee tours ahead for the holiday weeks.
Transfers: $90 to $220 from Liberia, more by helicopter
Liberia's Daniel Oduber Quiros International (LIR) is the gateway, with direct US flights, about 20 to 60 minutes from most beach pockets, and a private SUV transfer runs $90 to $220 each way depending on the beach. The San Jose airport (SJO) is a three to four-hour drive and rarely right for Guanacaste. A helicopter from Liberia to the Papagayo or the far beaches runs $1,500 to $4,000. A four-wheel-drive rental helps for the week given the unpaved roads, and the last stretch to many villas is dirt, so confirm the road condition before booking.
Gratuities: $80 to $200 per staff member per week
Guanacaste villa staff are paid through the owner or the manager. A cash gratuity on departure of $80 to $200 per staff member per week is the practice at this tier. For a three-staff villa on a seven-night stay (housekeeper, cook, concierge), plan for $400 to $700 in cash gratuities. The chef, the catamaran crew, and the tour guides are tipped separately at 10 to 15 percent. Tipping in US dollars or colones is both fine and common.