Costa Rica’s tourism industry has really been defined by visitors from the US so tipping is now a common fact of life when on holiday in Costa Rica.
If you are happy with the work your guide has done you might like to tip, somewhere in the region of $3-5 per person per day gives an idea but is of course at your discretion.
Service is sometimes included in the bill in restaurants, otherwise add 10%.
A normal tip for a cloakroom attendant is US$1.
Baggage porters will expect in the region of US$0.50-$1 per service. Taxis do not expect tips.
The international flight departure tax is US$26.
Sales tax is included in the advertised price of goods.