Costa Rica's Ministry of Finance has reduced the interest rate for late tax payments and refunds of overpayments to 9.35% (from 10.20%). The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 January 2022. The change is made via Resolution DGH-039-2021 and DGA-451-2021, published in the Official Gazette on 16 December 2021.