Yes, everyone departing from LIR or SJO must pay the $29 departure tax, though some airlines now include it in the price (please check with your airline). This must be paid prior to airline check-in. There is a departure tax counter at each airport. You can pay with colones, U.S. dollars or with a Visa credit or debit card. If paying with a credit or debit card, an additional fee ($10) will be charged as it will be processed as a cash advance. Under normal circumstances, the process is quick and easy, usually taking less than 10 minutes. Some (not all) airport hotels will process this for you for an additional fee.
Click here for more information about the Costa Rica airport departure tax. Regulations are subject to change by the government of Costa Rica without notice.
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