Costa Rica: Recent tax and customs related developments

Recent tax and customs related developments in Costa Rica

Recent tax and customs related developments in Costa Rica

The KPMG member firm in Costa Rica prepared a report about the following recent tax and customs related developments:

  • Resolution no. MH-DGA-RES-0331-2023 was published on 17 March 2023, reestablishing the guidelines provided in Resolution no. RES-DGA-079-2022 for the procedures related to the transits, internment, mobilization and exit of merchandise carried out by the free zone companies established under the category of logistics services.
  • Executive Decree nos. 43935-S-COMEX, 43936-MP-COMEX-MTSS-MEP-MDHIS-S, 43937-MP-H-COMEX, and 43905-COMEX were published on 16 March 2023, providing guidance on the attraction of investment outside the greater metropolitan area.
  • Executive Decree no. 43940-MP-COMEX-H-MAG-MEIC-MICITT-MGP-MINAE-JP-S-MIVAH was published on 15 March 2023, providing guidance on the use and operation of the “Single Investment Window” (Ventanilla Única de Inversión, or VUI) platform.
  • Regulations under the law relating to attracting film investment in Costa Rica, which includes various tax incentives, were approved on 15 March 2023.
  • Executive Decree no. 43934-COMEX-H was published on 15 March 2023, amending various regulations relating to the free zone regime law provided in Executive Decree no. 34739-COMEX-H.
  • Resolution Number MH-DGT/ICD-RES-0004-2023 was published on 22 March 2023, modifying certain provisions of Resolution no. DGT-ICD-R-06-2020 relating to the ultimate beneficial owner registry and related tax return filing obligation.

Read a March 2023 report prepared by the KPMG member firm in Costa Rica


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.