The Resolution will enter into force on 6 October 2025.
Costa Rica’s tax administration (DGT) has published Resolution No. MH-DGT-RES-0039-2025 in the Official Gazette on 17 September 2025, updating the withholding rules for real estate capital gains and transfer taxes.
Resolution MH-DGT-RES-0039-2025 updates real estate capital gains and transfer tax rules, including forms and withholding, as part of the TRIBU-CR digital platform launching on 6 October 2025.
When selling property, DGT has set specific withholding rules for capital gains tax. For resident taxpayers, 2% of the property’s transfer value is withheld, which can later be applied as a credit toward the final capital gains tax.
For non-resident taxpayers, 2.5% of the transfer value is withheld, serving as the final tax obligation.
In both scenarios, the buyer acts as the withholding agent, responsible for filing the tax return and paying the withheld amount via TRIBU-CR. This must be completed within the first 15 calendar days of the month following the transaction.
The DGT updated Form D-120 for direct and indirect property transfers, adding fields to claim tax exemptions for investors, rentiers, and retirees under Law No. 9996. The DGT also announced that property transfers will only be registered after confirming payment of capital gains and transfer taxes.
Resolution No. MH-DGT-RES-0039-2025 will enter into force on 6 October 2025.
