Exchanging Euros is only possible in a few bank branches; for this reason, if you come from Europe, it is important to bring USD in cash when you travel to Costa Rica.
You can find ATMs in San Jose and the larger cities. We do not recommend exchanging money at the airport since the rate is less favorable than in banks.
Regarding tips, you do not need to tip in restaurants because all bills automatically include a 10% service charge, plus sales tax of 13%. If you would like to leave an additional tip for excellent service, it is optional and the amount is up to you. Tips to hotel bellmen, tour guides and hotel cleaning staff can be between $1 and $5 USD per day per person.