Costa Rica updated the annual tax brackets for individual business income, raising the 0% exempt amount from CRC 4,094,000 to CRC 6,244,000 through Law No. 10.667, which was published in the Official Gazette on 24 April 2025. The updated tax

Costa Rica’s tax administration (DGT) has released two draft resolutions for public consultation. These initiatives are part of the country's digital transformation plan, aiming to simplify taxpayer interactions through the TRIBU-CR platform

Costa Rica’s tax administration (DGT) has released six draft resolutions for public consultation to improve tax reporting, streamline electronic compliance, and update filing methods. The proposed resolutions focus on migrating reporting

Costa Rica’s Ministry of Finance has announced a 0.03% increase in the single tax rate on fuels, as mandated by Law 8.114 of 2001.  This tax is applied at fixed rates per litre based on the type of fuel. However, despite this adjustment, the

Costa Rica’s tax authority (DGT) published a draft resolution on 25 March 2025 with new regulations for filing and paying two taxes for telecommunications operators: the Spectrum Reserve Fee and the Special Parafiscal Contribution for FONATEL. The

Costa Rica issued Executive Decree No. 44921-MH on 25 March 2025, introducing a gradual reduction of the selective consumption tax on goods previously classified as luxury items. Products categorised as luxury items include personal care items