Costa Rica's 2% withholding tax on credit and debit card payments became effective 15 January 2015, following a decision by the Administrative Court on 8 January 2015 to dismiss a petition by the Costa Rican Business Chamber Union (UCCAEP) claiming the withholding was double taxation.

Resolution DGT-R-036-2014, published On 25 August 2014, introduced the requirement that financial entities pro…