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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.

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July 30, 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

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