Both US dollars and Costa Rican colones are accepted everywhere and dispensed from ATMs across the country. With the exception of the smallest towns and shops in rural areas, credit cards are accepted.
Restaurants Your bill at many restaurants will usually include a 10% service charge. If not, you might leave a small tip to show your appreciation, but it is not required.
Hotels It is customary to tip the bellhop/porter (US$1 to US$5 per service) and the housekeeper (US$1 to US$2 per day) in top-end hotels, less in budget places.
Taxis Taxi drivers are not usually tipped unless some special service is provided.
Guides On guided tours, tip the guide US$5 to US$15 per person per day. Tip the tour driver about half of what you tip the guide. Naturally, tips depend upon quality of service.