Costa Rica: Guidance for VAT-exempt taxpayers
2% VAT rate applies to private education services
2% VAT rate applies to private education services
Resolution MH-DGT-0013-2024 (“General Resolution on the formal duty to declare that assists Taxpayers Exempt from the Tax on the Added Value”), which identifies taxpayers exempt from value added tax (VAT), was published in the official gazette on June 20, 2024.
In addition, Law No. 10479 (“Exemption Law for the application of VAT to Private Higher Education”), which clarifies that a 2% VAT rate applies to private education services, was published in the official gazette on June 11, 2024.
Read a June 2024 report (Spanish and English) prepared by the KPMG member firm in Costa Rica
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