Costa Rica

Individual - Significant developments

Last reviewed - 23 February 2021

It should be taken into account that the date of payment for instalments for the fiscal period 2020 may vary, considering the recent reform in the law that changed the fiscal year from 1 October to 30 September to match the calendar year; for that reason, the Regulation to the Law of the Income Tax establishes transitory regulations that establish regulations for different assumptions.