Costa Rica’s tax authority (DGT) has announced an increase in the specific tax on tobacco and tobacco-derived products, raising the rate from CRC 26.59 to CRC 26.92 per unit.
This adjustment is outlined in Resolution No. MH-DGH-RES-0023-2025, which replaces Resolution No. MH-DGH-RES-0014-2024, and published in the Official Gazette on 18 March 2025.
The Resolution goes into effect on Tuesday, 1 April 2025.
Earlier, on 26 February 2025, the tax authority released a draft resolution to amend Resolution DGT-R-006-2012, which governed tobacco taxation. The proposal aimed to modernise tax returns and payments by integrating them into the TRIBU-CR digital platform.