This week Resolution MH-DGH-RES-0032-2024/MH-DGA-RES-0981-2024 was published in the Official Gazette La Gaceta, which updates the interest rate applicable to tax and customs obligations before the Ministry of Finance.
The new interest rate established by the Ministry of Finance is 10.67%, in accordance with the provisions of articles 57 and 58 of the Tax Code and article 61 of the General Customs Law, which will be in effect as of Monday, July 1, 2024.
The calculation of the interest rate of the Tax and Customs Administration is the result of obtaining the simple average of the lending rates of the State's commercial banks for loans in the commercial sector, which may not exceed by more than ten points the basic passive rate set by the Central Bank of Costa Rica.