Costa Rica’s tax environment continues to evolve with the consolidation of TRIBU-CR and the progression of Hacienda Digital. This transition reflects a shift toward an automated control framework with more frequent and detailed data cross-checking by the Tax Authority.

Key aspects businesses should be aware of:

• • VAT (D-150 in TRIBU-CR): The return is now structured by specific tax rates, increasing the level of detail and traceability of reported sales and tax credits.
• • 2026 Income Tax: Updated tax brackets and parameters are in effect for salaried employees, independent professionals, and legal entities.
• • Expanded Reporting Obligations: An increase in informative filings (such as the D-270) is expected, along with greater scrutiny of data consistency and supporting documentation.

Within this digital framework, compliance errors may carry greater exposure. Careful tax planning, proper documentation, and timely advisory support are key tools for managing risks and protecting the taxpayer’s position.

At Venegas Nexia, we support taxpayers by providing technical analysis and advisory services aimed at navigating these changes with clarity and legal certainty.

Contact us: [email protected]