Costa Rica: Implementation of the new platform for the digital tax system
Implementation will occur in phases, with full rollout expected by 2028
Following a variety of draft resolutions for consultation in 2025, implementation of the TRIBU-CR platform—the new platform for the digital tax system in Costa Rica—appears to be imminent.
The TRIBU-CR platform includes 27 modules that will be implemented in phases. The full rollout of all modules is expected to be completed by 2028.
Read a May 2025 report prepared by the KPMG member firm in Costa Rica