Exit tax
There is a US$ 26 departure tax for all passengers on all international flights exiting the country. This can be paid rigth at the airport or in some local banks, must show your passport.

Costa Rica VISA information and entry requirements
(90 days without a visa)
Citizens holding valid passports from the following countries are permitted to stay in Costa Rica for 90 days without a visa:
Argentina, Austria, Belgium, Brazil, Canada, Denmark, Finland, France and dependencies Germany, Greece, Holland and dependencies, Hungary, Israel, Italy, Japan, Liechtenstein, Luxembourg, Norway, Panama, Paraguay, Poland, Portugal, Puerto Rico, Romania, South Korea, Spain, Sweden, Switzerland, Trinidad & Tobago, United Kingdom, United States of America, and Uruguay. Visa Extensions are possible from the Immigration office (Migración).

(30 days without a visa)
Citizens holding valid passports from the following countries are allowed to stay in Costa Rica for 30 days without a visa, though once in the country, they can apply for an extension (Prórroga de Turismo) from the Immigration office (Migración), which allows them to stay a total of 90 days:
Antigua & Barbuda, Australia, Bahamas, Bahrain, Barbados, Belize, Bolivia, Bulgaria, Chile, Colombia, Czech Republic, Dominica, El Salvador, Grenada , Guatemala, Guyana, Honduras, Iceland, Ireland, Jamaica, Kenya, Kuwait, Mexico, New Zealand, Oman, Philippines, Qatar, Russia, San Cristobal/Nevis, San Marino, St. Lucia, St. Vincent, Saudi Arabia, Singapore, Slovakia, South Africa, Suriname, Taiwan, Turkey, United Arab Emirates, The Vatican, and Venezuela.

Citizens of all countries not listed above must obtain a visa from a Costa Rican embassy or consulate before arrival.

Custom regulations
No customs duties are charged on personal luggage, which includes an array of items for personal and professional use, as long as they do not appear in quantities that suggest commercial intent. Costa Rican law requires that baggage be examined and that travelers submit customs declarations listing all articles acquired abroad, including fruit, vegetables, meat or meat products, biological products such as vaccinations, serums, etc. Families traveling together need to fill out only one declaration for all family members.

Costa Rica Travel