Costa Rica Sets Interest Rate for Late Tax Payments and Overpayment Refunds from July 2026

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.