Costa Rica's Ministry of Finance has published Resolution MH-DGH-RES-0054-2024/MH-DGA-RES-1817-2024, which set the interest rate for late tax payments and refunds of overpayments at 8.43%. The same applies to late customs payments and undue customs collections, as well as unpaid customs fines. The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 January 2025. The latest Resolution supersedes Resolution MH-DGH-RES-0032-2024/MH-DGA-RES-0981-2024, which set the rate at 10.67% from 1 July 2024.