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

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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

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