On 16 March 2018, the Ministry of Finance (MoF) has increased the interest rate for late payments and refunds of overpayments from 12.8% to 13.73%. The rate is effective from 1 April 2018.
Costa Rica’s Ministry of Finance has published an updated historical schedule of interest rates applicable to late
Read MoreCosta Rica's General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the
Read MoreCosta Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution
Read MoreThe OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina,
Read MoreCosta Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate
Read MoreCosta Rica’s Ministry of Finance has published Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 in the Official
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