Resolution No. MH-DGT-RES-0042-2025 establishes rules for taxpayers required to file both informative and self-assessment withholding tax returns, effective 6 October 2025.
Costa Rica’s tax administration (DGT) published Resolution No. MH-DGT-RES-0042-2025 in the Official Gazette on 17 September 2025, establishing a new framework for taxpayers who must file both informative tax returns and self-assessment returns concerning withholding taxes, which must be submitted through the TRIBU-CR digital platform.
This Resolution repeals Resolutions DGT-09-09, DGT-12-09, DGT-R-55-2017, DGT-R-43-2019 and DGT-R-47-2019.
The new framework updates and consolidates informative returns for withholding agents, covering salaries, pensions, dividends, interest, passive income, and non-resident Costa Rican source income. Each informative return links to its corresponding tax return and requires submission via the TRIBU-CR platform before computing and paying taxes.
The annual withholding tax return will be replaced by monthly filings, with a one-time consolidated return for January–August 2025 due by 31 December 2025.
Resolution No. MH-DGT-RES-0042-2025 will enter into force on 6 October 2025.
