Costa Rica Tax News

Costa Rican Withholding Tax on Credit and Debit Card Payments Delayed for the Third Time

9 December 2014

Costa Rican Withholding Tax on Credit and Debit Card Payments Further Delayed

5 November 2014

Costa Rican Amended Corporate and Individual Income Tax Brackets for 2015

29 October 2014

Costa Rica Approves New Withholding Tax Rules for Interest Payments Abroad

23 October 2014

Germany Approves Tax Treaty with Costa Rica

16 October 2014

Costa Rican Withholding Tax on Credit and Debit Card Payments Delayed

2 October 2014

Costa Rica Introduces Withholding Tax on Service Payments Related to Financial Products and on Credit and Debit Card Payments

2 September 2014

FTA between EFTA and the SICA States of Costa Rica and Panama to Enter into Force

15 August 2014

TIEA between India and Costa Rica Under Negotiation

28 July 2014

Costa Rica Proposed Withholding Tax on Credit and Debit Card Payments

9 July 2014

Costa Rican Tax Breaks for Investment Funds Repealed

9 July 2014

Guernsey Ratifies TIEA with Costa Rica

8 July 2014

Costa Rica Announces 2014-15 Fiscal Initiatives

23 June 2014

TIEA between Costa Rica and Finland has Entered into Force

29 May 2014

Second Round of Negotiations for the Central American Customs Union

2 May 2014

Tax Treaty between Mexico and Costa Rica Signed

15 April 2014

Treaty between Costa Rica and Mexico signed

14 March 2014

Treaty between Costa Rica and Germany – details

14 March 2014

Resolution requiring resident companies to disclose shareholder information – proposed

1 February 2014

Treaty between Costa Rica and Germany signed

1 February 2014

First-time transfer pricing rules – effective

2 December 2013

New income tax brackets for taxable year 2013-14

2 December 2013

Transfer pricing legislation to be introduced

12 November 2013

Transfer pricing regulations – proposed

29 July 2013

Double tax relief – eliminated

10 February 2013

Amendments to General Tax Code published

2 December 2012

New income tax brackets for taxable year 2012-13

2 December 2012

Tax Code – amendments approved

14 October 2012

Electronic filing of withholding tax returns mandatory

14 October 2012

New income tax brackets for taxable year 2011-12

24 November 2011