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Costa Rica: Guidelines for application of fiscal stamp

Resolution establishes temporary guidelines

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december 11, 2025

The tax administration (Dirección General de Tributación or DGT) on December 5, 2025, published a resolution establishing temporary guidelines to provide taxpayers with clear rules for declaring and paying the fiscal stamp, aiming to avoid inconsistencies and reduce the risk of penalties.

The resolution specifies the:

  • Exclusion from fiscal stamp collection
  • Scope of the exclusion
  • Payment methods

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

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