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Costa Rica: Adjusted deadlines for transfer pricing information statements

Statement must be submitted through the TRIBU-CR system

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JANUARY 7, 2026

Costa Rica's Ministry of Finance in October 2025 published Resolution No. MH-DGT-RES-TEMPORAL-0001-2025 in the official gazette, which amends Resolution MH-DGT-RES-0026-2025 regarding the submission of transfer pricing information statements. The resolution establishes new deadlines for filing the infomration return.

  • FY 2024: The return must be filed no later than March 31, 2026.
  • FY 2025: The return must be filed no later than June 30, 2026, regardless of the taxpayer's fiscal year.

The statement must be submitted through the TRIBU-CR system, as previously required.


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

Cristina Sansonetti | csansonetti@kpmg.com

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