New 2025 Tax Interest Rate

New tax interest rate of 8.43% will become effective on January 1, 2025, according to resolution published in Scope No. 190.

Published on

27/11/2024
News
legal counsel costa rica

Resolution MH-DGH-RES-0054-2024 and MH-DGA-RES-1817-2024 were published.

The resolution was published in Scope No. 190 of the Gazette and indicates that, as of January 1, 2025, the interest rate will be 8.43%, both for the taxpayer and the Tax Administration, as established in Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.

Resolution Details

  • Number: MH-DGH-RES-0054-2024
  • Effective: January 1, 2025
  • Rate: 8,43%

Legal Framework

  • Tax Code: Art. 57 and 58
  • Customs Law: Art. 61
  • Publication: Scope No. 190

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