On 24 June 2022, the Costa Rican Ministry of Finance has published the resolution RES-DGH-026-2022/RES-DGA-187-2022 providing to decrease the interest rate applicable on late payments of taxes, surcharges and penalties, and on tax refunds. Accordingly, the new rate is 8.53% applicable from 1 July 2022. Previously the rate was 9.35%.
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