Dec 5, 2025
The updated interest rate follows the methodology mandated by Articles 57 and 58 of the CNPT and Article 61 of the LGA. These provisions require the Ministry to revise the rate periodically using the simple average of the commercial lending rates offered by the State-owned banks, ensuring that the resulting percentage does not exceed the Basic Passive Rate (Tasa Básica Pasiva) by more than ten points. Using financial data as of October 31, 2025, the calculated rate for 2026 is 8.52%, now made official through the referenced resolution.
This adjustment carries implications for a broad range of tax and customs processes. The new rate will apply to any national tax liabilities paid after their due date, overdue customs obligations, finalized customs penalties, and any interest calculation arising in tax assessments or administrative reviews. It also governs reciprocal interest between taxpayers and the Administration, including refunds of undue payments. For sectors heavily engaged in international trade—such as logistics, retail distribution, importing and exporting—the updated rate may alter the financial cost of regularizations, supplementary assessments, or post-clearance adjustments.
From a corporate perspective, the adjustment requires companies to recalibrate provisions, reassess contingent liabilities, and update financial models for 2026. Businesses with active tax audits, pending assessments, or disputes should now incorporate the revised rate when estimating possible interest exposure. Although this change does not introduce new obligations or alter administrative procedures, it increases the cost of non-compliance, reinforcing the need for preventive tax governance and timely financial controls.
From a public-policy standpoint, the Ministry clarified that the adjustment is purely technical and mandated by law; it does not imply any substantive change to the tax system. Its purpose is to maintain alignment between interest charged on tax and customs debts and prevailing conditions in the Costa Rican financial market. As such, the update underscores the importance of strong internal processes to prevent arrears and avoid significant additional charges.
For practical year-end management, companies are advised to review any outstanding tax or customs balances that may accrue interest in 2026, evaluate the benefits of early settlement where feasible, and confirm that internal systems, risk matrices, and regularization procedures reflect the new rate. A proactive approach will reduce financial exposure, strengthen compliance, and support a more stable start to the 2026 fiscal year.
Sources
Resolution MH-DGH-RES-0063-2025 / MH-DGA-RES-1766-2025.
Published in Alcance No. 149 to La Gaceta No. 218, November 19, 2025.
Costa Rican Tax Code (CNPT), Articles 57 and 58.
General Customs Law (LGA), Article 61.