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Costa Rica: List of non-cooperative jurisdictions for deductible expense purposes

Costa Rica: List of non-cooperative jurisdictions

The Ministry of Finance has published a list of non-cooperative jurisdictions for income tax purposes.


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Expenses pertaining to transactions conducted with related parties that are residents in countries or jurisdictions on the non-cooperative jurisdiction list are not deductible. The list is effective 1 October 2019.

Countries and jurisdictions on the list are:

  • Bosnia Herzegovina
  • Cuba
  • Eritrea
  • French Polynesia
  • Guadeloupe
  • Iraq
  • Kyrgyzstan
  • Maldives
  • Martinique
  • Montenegro
  • Norfolk Island
  • North Korea
  • North Macedonia
  • Oman
  • Palestine
  • Reunion
  • Saint Pierre and Miquelon
  • Timor-Leste
  • U.S. Virgin Islands
  • Uzbekistan
  • Wallis and Futuna

Read a September 2019 report (Spanish and English) [PDF 65 KB] prepared by the KPMG member firm in Costa Rica

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