Probably the most surprising aspect about Costa Rican hotels and resorts is that your restaurant bills will be about a quarter higher than your estimate...

This is due to a hefty 13% government tax and an involuntary tip (service charge) of 10%. Having recovered from the initial shock, you then need to consider whether extra tipping is warranted or anticipated. The only way to avoid the 23% is by eating out of the hotel. By eating in a restaurant outside the hotel the government tax is definitely waived, however, restaurants that are above the ‘soda’ level often add 10% service charge as-a-matter-of -fact-ly, and then it’s up to you to leave some cash tip on the table in addition. Hopefully you will discover a nice little soda just around the corner from the hotel where you can drop in now and then for a quick bite, where the bill is exactly the price on the menu.