Costa Rica's Ministry of Finance has published Decree No. 42764-H, which sets the solidary tax brackets/rates on residential property for 2021 as follows: over CRC 133 million - 0.25% over CRC 335 million - 0.30% over CRC 672 million - 0.35% over CRC 1,008 million - 0.40% over CRC 1,345 million - 0.45% over CRC 1,679 million - 0.50% over CRC 2,017 million - 0.55% The solidary tax, introduced in 2008, is meant to support housing projects and is levied on the estimated value of residential property that is used regularly, occasionally, or for recreational purposes.