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Costa Rica Issues Resolutions for New Digital Tax Platform “TRIBU-CR” Implementation

  • Costa Rica issued resolutions for the new digital tax platform TRIBU-CR.
  • Resolutions cover tax forms for withholdings on card transactions and VAT collection by digital service intermediaries.
  • Guidelines include managing taxpayer credits and self-assessment of tax obligations.
  • Resolutions address withholding of capital gains tax on real estate with a 20% reduction for certain investors.
  • The resolutions were published in the official gazette in September 2025.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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