Costa Rica: Postponement of implementation of new digital tax platform, guidance on related procedures
The implementation of the new platform will be postponed until October 6, 2025.
The General Directorate of Taxation (GDT) on July 28, 2025, announced that implementation of the new digital tax “TRIBU-CR” platform will be postponed until October 6, 2025 (from August 4, 2025).
The GDT on July 24, 2025, also issued a series of resolutions relating to the filing of tax returns and administrative procedures for the TRIBU-CR platform.
Read a July 2025 report (Spanish and English) prepared by the KPMG member firm in Costa Rica
The Ministry of Finance on July 28, 2025, held a press conference to address the implementation of TRIBU-CR including relevant dates. Read a July 2025 report (Spanish) prepared by the KPMG member firm in Costa Rica