Chile’s tax Administration (SII) confirmed that Costa Rica is not considered a preferential tax regime under the Income Tax Law. Chile’s tax authority (SII) issued Letter Ruling No. 1007 on 22 May 2025 regarding when Costa Rica ceased to be

Costa Rica's Tax Administration (DGT) and Drug Institute (ICD) published Joint Resolution No. MH-DGT-RES-0006-2025/icd-DG-0032-2025 in the Official Gazette on 9 May 2025 whicht establishes a transitional provision for specific non-profit

Costa Rica updated the annual tax brackets for individual business income, raising the 0% exempt amount from CRC 4,094,000 to CRC 6,244,000 through Law No. 10.667, which was published in the Official Gazette on 24 April 2025. The updated tax

Costa Rica’s tax administration (DGT) has released two draft resolutions for public consultation. These initiatives are part of the country's digital transformation plan, aiming to simplify taxpayer interactions through the TRIBU-CR platform

Costa Rica’s tax administration (DGT) has released six draft resolutions for public consultation to improve tax reporting, streamline electronic compliance, and update filing methods. The proposed resolutions focus on migrating reporting

Costa Rica’s Ministry of Finance has announced a 0.03% increase in the single tax rate on fuels, as mandated by Law 8.114 of 2001.  This tax is applied at fixed rates per litre based on the type of fuel. However, despite this adjustment, the