Costa Rica's Ministry of Finance established a new interest rate of 8.41% effective 1 July 2026 for late tax payments and refunds of tax overpayments under Resolution MH-DGH-RES-0033-2026/MH-DGA-RES-0897-2026, published in the Official Gazette on 26 June 2026, replacing the previous rate of 8.52%.
Costa Rica’s Ministry of Finance has published an updated historical schedule of interest rates applicable to late tax payments and refunds of tax overpayments as of 1 July 2026.
Under Resolution MH-DGH-RES-0033-2026/MH-DGA-RES-0897-2026, the rate has been set at 8.41% effective from 1 July 2026, based on the average commercial lending rate of Costa Rica’s national banks.
Resolution MH-DGH-RES-0033-2026/MH-DGA-RES-0897-2026 was published in the Official Gazette on 26 June 2026.
This interest rate was calculated using a simple average of lending rates from state-owned commercial banks, ensuring the fee remains within legal limits relative to the central bank’s passive rate. The resolution clarifies that this percentage applies to overdue customs duties, administrative penalties, and general tax obligations. By issuing this update, the General Directorate of Finance and the General Directorate of Customs maintain fiscal transparency and replace the previous interest rate standards.
The new Resolution replaces Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025, which established a rate of 8.52% from 1 January 2026.
