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Costa Rica: Amendments to simplified tax regime regulations

Executive Decree No. 45209-H

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december 4, 2025

The Ministry of Finance on October 13, 2025, enacted Executive Decree No. 45209-H, amending the simplified tax regime (RTS) regulations.

Changes include expanding eligible transactions to supplies made to RTS taxpayers, raising the employee threshold to six (with exceptions for microenterprises), and adding retailers of mobile phone accessories to the RTS.

Tax computation and compliance rules remain unchanged.


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

Cristina Sansonetti | csansonetti@kpmg.com

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