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Costa Rica: Updates to TRIBU-CR system for excise taxes, real estate capital gains withholding, and transfer pricing return due dates

Resolution No. MH-DGT-RES-022-2025 and Resolution No. MH-DGT-RES-0039-2025

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december 4, 2025

The tax administration (Dirección General de Tributación or DGT) on August 26, 2025, issued Resolution No. MH-DGT-RES-022-2025 (effective October 6, 2025) establishing electronic forms and payment mechanisms for excise taxes under the new TRIBU-CR system. The resolution mandates electronic filing and real-time payment for large taxpayers and repeals prior provisions related to paper-based and Administración Tributaria Virtual (ATV) digital returns.

The DGT also issued Resolution No. MH-DGT-RES-0051-2025 (effective October 6, 2025), eliminating the 2% withholding obligation for real estate capital gains tax for resident taxpayers originally established by Resolution No. MH-DGT-RES-0039-2025 and imposing a 2.5% real estate capital gains withholding tax rate for nonresident taxpayers, calculated on the property's transfer value, with the buyer designated as the withholding agent. The buyer must report this using Form No. 129 via TRIBU-CR within 15 days following the transaction month.

The DGT also amended various resolutions related to the TRIBU-CR tax system rollout effective October 6, 2025, which included extending the due date for transfer pricing returns submitted via the TRIBU-CR system for fiscal year 2024 from November 30, 2025, to March 31, 2026.


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

Cristina Sansonetti | csansonetti@kpmg.com

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