- Exemption till Aug 31, 2021
- VAT rate of 4% between Sept 1, 2021 and Aug 31, 2022
- VAT rate of 8% between Sept 1, 2022 and Aug 31, 2023
- VAT rate of 13% as of Sept 1, 2023
Source Law 9887
Latest Posts in "Costa Rica"
- New Proportionality Rule Sections for 2025 VAT Declaration: General and Special Agricultural Regimes
- Costa Rica Updates VAT Contingency Measures to Prevent Accounting Distortions in 2025
- Costa Rica Proposes Gradual VAT Reduction and Cadastre Reform to Modernize Tax System
- Costa Rica Allows VAT Adjustment for Taxpayers With No Sales but Purchases in September 2025
- Costa Rica Updates VAT Rules to Exempt Electricity Purchases
