BLP – Tax Monthly Review December 2018




Exchange of tax information between Costa Rica and Korea

Through Law No. 9611 of September 18, 2018, the Legislative Assembly approved the “Agreement between the Government of the Republic of Costa Rica and the Government of Korea for the Exchange of tax information”.  This law is intended to obtain an efficient and effective cooperation among both States which will allow the respective Internal Revenue Offices to have access to taxpayers’ information.

(Published in La Gaceta No. 207, November 8, 2018)



Tax Bills

Tax on the surplus income of Cooperative Associations

Law bill No. 21,017 would establish a tax on surplus income for Cooperative Associations.  The tax period shall be from January 1 until December 31.

The Internal Revenue Office will apply the following rates on the net surplus income:


Lower than or equal to 581 bases salaries Tax Exempt
On the excess of 581 base salaries, but lower than 1,740 base salaries 10%
On the excess of 1,740 base salaries 20%


The Cooperative Associations will have a term of 2 months and 15 calendar days after the termination of the fiscal period to liquidate and pay the corresponding tax return.

(Published in La Gaceta No. 206, November 7, 2018.)


Executive Decrees


Update of the single tax per fuel type

The amounts related to the single tax per fuel type were updated, as shown in the table below:


Type of fuel per liter Tax (colones)
Regular gasoline 243.75
Super gasoline 255.25
Diesel 144.00
Asphalt   49.50
Asphalt emulsion   37.25
Bunker   23.50
LPG (liquefied petroleum gas)   49.50
Jet fuel A1 146.25
AvGas (Aviation fuel) 243.75
Kerosene  69.50
Heavy fuel oil (Gasoil)  47.50
Heavy naphtha  35.25
Light naphtha  35.25

These prices are effective as of November 1, 2018.

(Executive Decree No. 41354-H of October 10, 2018, published in Digital Scope No. 191 of La Gaceta No. 201, October 31, 2018.)


Modification of tax on the basic food basket for families

Before the modification to the Basic Food Basket for families, the following was exempt from the General Sales Tax:  chicken meat, without specifying if fresh, refrigerated or frozen, seasoned, marinated, pickled, spiced, breaded and/or prepared.

Through Executive Decree No. 41342-H of June 4, 2018 chicken meat exempt from such tax is defined as fresh, refrigerated or frozen.  Such modification does not include seasoned, marinated, tenderized, pickled, spiced, breaded and/or prepared, or cooked chicken.

(Published in La Gaceta No. 217, November 22, 2018.)



Administrative Resolutions

2% Withholding for Judicial Branch Clerks

In conformity with the Resolution of the Internal Revenue Office, DGT-R-044-2018 of September 7, 2018, the Supreme Court of Justice, in its capacity as withholding agent must apply a 2% withholding on amounts paid, credited, or made available to Judicial Branch Clerks as professional fees.

Judicial Branch Clerks are appraisers, executors, interpreters, insolvency administrators, language translators, and Costa Rican Sign Language professionals (LESCO).

Selection standards for the regulation of regimes, beneficiaries, and goods subject to authorized tax exemptions

Through Resolution RES-DGH-075-2018, the Internal Revenue Office established the standards for the regulation of regimes, beneficiaries, and goods subject to tax exemptions for regulatory purposes, among which are findings or evidence of the risk related to non-compliance of formal duties or materials arising from studies or audits performed by the Tax Administration and/or advising entities, studies made by external entities for the Ministry, as well as the result of information published in the mass media, quantitative variables, such as, among others, the amount of tax exempted, the amount of import DUAS (Single Customs Declarations), the tax interest rate in conformity with the parameters used for such analysis, and tax-exempt products that by their nature can be used for purposes other than  those authorized.

(Published in La Gaceta No. 202 of November 1st, 2018.)





Date Type of tax returns to file


D-150 Summary of withholdings made on account of Income Tax.

D-155 Monthly Statement of a summary of withholdings payment on account of sales tax and income tax.




D-113 Income Tax and Capital Gains from investment funds






D-103 Withholding Tax

D-104 General Sales Tax

D-106 Excise Tax

D-107 Casinos Tax

D-114 Single Tax per Fuel Type

D-117 Tax on Alcoholic Beverages

D-171 Specific tax on non-alcoholic bottled beverages and toilet soaps

Tax on Tobacco Products

Parafiscal contribution for telephone service

D-177 Fonatel special parafiscal contribution (Administration of SUTEL – Superintendent of Telecommunications)

D-101 Income Tax




Advanced tax payment by online betting services

Vehicle Property Tax.

Income Tax – advanced payment.



Current base salary 2018 ¢431,000
Current interest rate (October 1, 2018) 13.73%
Exchange Rate – BCCR USD reference

(November 30, 2018)

Buy: ¢596.15
Sell: ¢603.10