Costa Rica Raises Interest Rate on Late Tax Payments to 8.52% Effective January 2026

• Costa Rica’s Ministry of Finance has issued a new resolution raising the annual interest rate for late tax and customs payments to 8.52%.
• The new rate replaces the previous 8.35% rate set in June 2025.
• The change takes effect on 1 January 2026.
• The revised rate is based on the average lending rates of state banks.
• The new resolution repeals the earlier resolution that set the previous rate.

Source: regfollower.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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