Costa Rica: Updated FATCA and CRS reporting deadline

The submission period will be open from August 1, 2025, to September 1, 2025.

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July 15, 2025

The General Directorate of Taxation of Costa Rica announced that the submission period for filing FATCA and common reporting standard (CRS) reports for the 2024 tax year will be open from August 1, 2025, to September 1, 2025.

The submission period has been extended for the 2024 tax year due to regulatory and technological updates. During this period, reporting financial institutions are required to submit reports covering the period from January 1, 2024, through December 31, 2024.

Read a July 2025 report prepared by the KPMG member firm in Costa Rica

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