Costa Rica: Guidance on taxation of gains from transfer of ongoing business
Private letter ruling dated February 9, 2026
The tax administration (Dirección General de Tributación (DGT)) on February 9, 2026, issued a private letter ruling confirming that gains from the transfer of all assets and liabilities constituting an ongoing business are taxable exclusively under the capital gains tax regime and are not required to be included in corporate income tax.
The DGT further confirmed that the optional 2.25% capital gains tax rate may apply, provided the taxpayer separately determines acquisition and transfer values and applies the rate only to assets acquired before July 1, 2019.
For more information, contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti | csansonetti@kpmg.com