Do I Have To Pay a Departure Tax?
Yes. Everyone leaving Costa Rica through SJO or LIR must pay a $29 departure tax before checking in with their airline.
This fee can be payed at the airport. Starting at 3:00 AM the departure tax counter will be open and can be collected in U.S. dollars, Costa Rican colones, or Visa debit/credit cards.
Some hotels will offer to pay the departure tax ahead of time, thus facilitating your travel process. Paying at either of the airports usually takes about 10 minutes.