Resolution No. MH-DGT-RES-0051-2025 repeals the 2% withholding tax for residents on real estate gains while keeping the 2.5% final withholding tax for non-residents.
Costa Rica tax administration (DGT) published Resolution No. MH-DGT-RES-0051-2025 in the Official Gazette on 6 October 2025, addressing withholding tax on real estate transfers.
This follows the earlier Resolution No. MH-DGT-RES-0039-2025 of 17 September 2025, which had introduced a 2% creditable withholding tax on capital gains from real estate transfers by residents and a 2.5% final withholding tax for non-residents.
Due to challenges in implementing the 2% tax for residents, Resolution No. MH-DGT-RES-0051-2025 repeals the earlier resolution, while retaining the 2.5% final withholding tax for non-residents, calculated on the total transaction value.
Buyers are responsible for declaring and paying this tax by the 15th of the month following the transaction, using Form 129 through the TRIBU-CR system.
These changes went into effect on 6 October 2025.
