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Costa Rica: Interest rate for tax underpayments, overpayments

Costa Rica: Interest rate for tax underpayments

Resolutions (DGH-016-2019 and DGA-DGT-008-2019), published in the official gazette on 27 March 2019, reflect a change in the rate of interest that is imposed on both taxpayers and the tax and customs authorities for underpayments and overpayments of tax and customs duties.


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The new rate of interest is 13.16% (effective 1 April 2019)

Read a March 2019 report (Spanish and English) [PDF 153 KB] prepared by the KPMG member firm in Costa Rica

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