Costa Rica has published Law 10586 - Tax Simplification to Increase Efficiency and Competitiveness (Phase 1), in the official gazette no. 195 on 3 December 2024, eliminating various taxes, including those on cattle cutting and importation, as well

Costa Rica's Ministry of Finance has published Executive Decree No. 44772-H in the Official Gazette on 3 December 2024, establishing the corporate and individual income tax brackets and rates for the 2025 fiscal year. Executive Decree No. 44772-H

Costa Rica’s General Directorate of Finance (DGH) and the General Directorate of Customs (DGA) released Resolution MH-DGH-RES-0054-2024/MH-DGA-RES-1817-2024 which establishes a new interest rate of 8.43% applicable to tax and customs

Costa Rica has published the ‘Executive Decree No. 44739-H—Regulation of Electronic Receipts for Tax Purposes’ in the Official Gazette on 8 November 2024. The key points of the decree are as follows: New definitions, including

Costa Rica’s Ministry of Finance issued resolution MH-DGT-RES-0025-2024 in the Official Gazette on 6 November 2024, establishing a framework for automatically exchanging information concerning sellers operating on digital platforms. The

Costa Rica has issued Resolution MH-DGH-RES-0053-2024 in the Official Gazette on 4 November 2024. This Resolution outlines procedures for paying initial premium payments on state debt installment plans, covering taxes, fees, and contributions