Costa Rica Published Law No. 10479 in the Official Gazette on 11 June 2024, which amends the VAT Law to clarify the applicable VAT rate for private education services. The law provides that private education services are subject to the reduced VAT rate of 2%, unless specifically exempted under paragraph 31 of article 8 of the VAT Law. Law No. 10479 entered into force on 11 June 2024.