Costa Rica's Legislative Assembly is considering Bill 22369, which was first presented on 11 January 2021 and updated on 3 February 2021. The bill provides for the amendment of the withholding tax rates on various types of income paid to non-residents, which includes an increase in the rates by 5%. Some of the main income types and rates provided in the bill are as follows:

• Dividends - 20%
• In…