Costa Rica: Local tax authorities to allow interest and penalty relief

The relief is to be allowed once.

The relief is to be allowed once.

Law N ° 10,026 (published in the official gazette on 8 October 2021) authorizes municipal tax administrations to grant taxpayers total or partial relief of surcharges, interest, penalties owed the municipality for taxes and rates for the period up to the first quarter of 2021. The relief is to be allowed once.

Read a November 2021 report prepared by the KPMG member firm in Costa Rica

Other topics briefly discussed in this report include:

  • A decree authorizing free trade zone companies to provide their workers with equipment necessary to carry out their tasks remotely
  • A decree establishing compulsory COVID-19 vaccination for the public and private sectors


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