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Business permits in Costa Rica: land use, health permit and municipal licence

Three permits, and the order is not negotiable: each one is a requirement for the next. Starting with the third is a wasted trip.

5 min readTicuenta
In one sentence: first the land use certificate from the municipality, then the health operating permit from the Health Ministry, and with those two in hand, the municipal licence.

Why that order and not another

1Land useMunicipality · is it allowed here?
2Health permitHealth Ministry
3LicenceMunicipality · now you can trade
Each step is a requirement for the next. Starting with the third is a wasted trip.

The land use certificate is the document that says whether that specific activity can be carried out at that specific address. It goes first for a practical reason: if it comes back negative, everything else is moot. And it is much better to know before signing a lease or buying equipment.

The health permit is granted by the Health Ministry and its requirements depend on the risk of the activity: an accounting office is not asked for the same things as a café or a workshop. Confirm which category yours falls into before preparing paperwork.

The licence is the municipal permission to carry on the activity, and it is what generates the licence tax. It is usually annual and paid quarterly.

What changes from one municipality to another

The licence is a municipal tax, not a national one. Each municipality has its own licensing statute: it decides which activities need one, which documents it asks for and how much it charges. Two identical businesses in different municipalities can end up with different obligations.

Which is why the advice that actually helps is not a list of requirements but this one: ask your municipality in writing, stating the exact activity and the exact address. What they answer in writing is what protects you afterwards.

Activities that do not follow the general rule

  • Short-term rental. It has been published that a rental activity does not require a health permit under the current guidelines, and the licence depends on the municipality. The lodging case.
  • Working from home, with no public coming in. Many municipalities treat this differently, but “many” is not “all”: ask.
  • Professional services. They usually have their own treatment, and sometimes requirements from the relevant professional body.

Three things that get forgotten

  • The licence is renewed and paid. It is not a one-off permit: it is a recurring tax.
  • Change address and it all starts again. The land use certificate belongs to that address, not to your company.
  • Change activity and so does it. And it is worth also updating your registered economic activity with the tax authority. The steps in order.
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With the permits in hand, what is left is invoicing

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About this article. The sequence follows what the Ministry of Economy and the sector's legal sources publish. The municipal side admits no general answer: the specific requirements are set by each municipality, and the health ones by the Health Ministry according to the activity.

Verified as of 24 September 2026. Rules change. This is information, not legal or tax advice.

Sources: Ministry of Economy, Industry and Commerce

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