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Costa Rica Amends Basic Goods Subject to 1% Reduced VAT Rate to Include Menstrual Hygiene Products

30 January 2024

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Approved Changes

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Costa Rica

According to recent reports, Costa Rica has approved Law No. 10424 of 29 November 2023, which contains certain measures in relation to menstrual hygiene products. Among other things, this includes the amendment of the basic basket of goods eligible for the reduced VAT rate of 1% to include menstrual hygiene products. The law entered into force on 20 December 2023.