The Ministry of Finance has created a new Directorate of Public Debt Management
On October 1, 2024, the Ministry of Finance unified public debt management with the creation of the new General Directorate of Public Debt Management.
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Transparency and Final Beneficiaries Register Filing
Resolution MH-DGT-RES-0020-2024 requires third-party resource managers and other organizations to submit their Ordinary Declaration from October 1 to October 31, 2024.
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Value-Added Tax (VAT)
Costa Rica’s VAT is generally 13% on the sale of goods and services. Proper VAT management could benefit your business.
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Filing requirement for companies dissolved by merger
Companies dissolved by merger must file the D-140 Declaration within one month of the merger.
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September 30 Deadline for Second Partial Income Tax Payment
Income tax applies to all profitable activities in Costa Rica. This installment can be paid via bank connectivity or the DTR system on the ATV portal.
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