- 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"
- Costa Rica Raises Interest Rate on Late Tax Payments to 8.52% Effective January 2026
- Costa Rica Sets 2026 School Footwear Price Cap for VAT Calculation
- Costa Rica Introduces Monthly Tax Reporting for Transactions Not Covered by Electronic Invoices Starting 2026
- Tax Authority Mandates Monthly Reports for Transactions Outside Electronic Invoicing System
- Costa Rica Begins Monthly VAT Refunds on School Supplies and Tech for Low-Income Families













