Costa Rica: Reduction in specific tax on tobacco products
Effective April 1, 2026
The General Directorate of Finance on March 6, 2026, issued Resolution No. MH‑DGH‑RES‑0019‑2026, reducing the specific tax on tobacco and tobacco‑derived products effective April 1, 2026.
The resolution lowers the rate from CRC 26.92 to CRC 26.19 per unit and replaces the prior resolution governing the tax.
For more information, contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti | csansonetti@kpmg.com