Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

Costa Rica: Procedures for determining tax base, calculating taxes on tobacco products

Resolution establishes procedures for determining tax base and calculating taxes on domestically produced and imported tobacco products

Share
october 13, 2025

The tax administration (DGT) on July 7, 2025, published a resolution establishing procedures for determining the tax base and calculating taxes on domestically produced and imported tobacco products.

Under Law No. 7972 and Executive Decree No. 29463-H, manufacturers and importers must notify the DGT of price changes and import data at least eight business days in advance, with submissions reviewed within 10 business days.


For more information, contact a KPMG tax professional in Costa Rica:

Cristina Sansonetti | csansonetti@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline