Costa Rica: Proposed increase to tax rate on fuels
No change for liquefied petroleum gas until 2028
The Ministry of Finance proposed a 0.03% increase in the single tax rate on fuels, under Law 8,114 of 2001.
Despite this adjustment, specific tax amounts remain unchanged per litre for all fuel types. Executive Decree No. 44973-H—published in the Official Gazette on April 28, 2025, and effective May 1, 2025—facilitates this change. Law 10,110 of 2022 stipulates no change for liquefied petroleum gas (LPG) until 2028.
For more information, contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti | csansonetti@kpmg.com
Jose David Segura | jsegura@kpmg.com