12/05/2025New Tax Rules for Short-Term Rentals in Costa Rica
Starting in 2026, digital platforms are required to report information to the Tax Administration regarding the owners who rent real estate,...
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05/04/2025Partial income tax payments for the 2025 tax period
➢ The first partial payment of the income tax must be made no later than the last business day of June. From…
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03/12/20242024 tax deadline approaching: Remember the benefits of loss deduction
Learn how to deduct tax losses at year-end 2024. Differentiated deadlines according to sector and requirements to apply deductions correctly.
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22/11/2024SMEs have until December 8 to register and qualify for corporate income tax exemption
Micro and small companies must register before December 8 to obtain tax exemption 2025. Procedure available via SIEC.
Read more →- 05/11/2024
Mechanism to withhold tax payment by Sinpe will be for commercial transactions
New mechanism will withhold taxes on commercial payments via SINPE-Mobile, differentiating between personal and commercial transactions.
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29/10/2024The limitation to payments related to hybrid asymmetries in the income tax law.
Law 9635 introduces the concept of hybrid asymmetries as a tax limitation, affecting the deductibility of expenses in transactions with related parties…
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28/10/2024Legislative Assembly approves tax exemptions for public trusts
New law exempts public works trusts from income and capital gains taxes, boosting Costa Rican infrastructure investment
Read more →- 25/09/2024
Central Bank and Federal Reserve prepare to adjust their interest rates
The new tax reform approved in the first debate modifies the income tax for self-employed workers, raising the exemption threshold and adjusting…
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13/09/2024Consensus in the Legislative Assembly: migration to a global and dual income tax is needed
The Legislative Assembly of Costa Rica, through the Special Commission, reached a consensus on the need to migrate to a…
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