Costa Rica's Ministry of Finance has published an updated historical list of interest rates for late tax payments and refunds of overpayments, which was set at 8.41% by Resolution MH-DGH-RES-0033-2026/MH-DGA-RES-0897-2026 with effect from 1 July 2026, based on the average commercial lending rate of Costa Rica's national banks. The latest Resolution supersedes Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025, which set the rate at 8.52% from 1 January 2026.