Your August 2026 Costa Rica Tax Deadlines

August is one of the busiest compliance months of the second half of the year in Costa Rica. Below is a short summary of what Hacienda expects this month, taken from the official TRIBU-CR fiscal calendar, plus two regulatory changes worth knowing about now.

Key dates from the Ministerio de Hacienda

Aug 3–10 — Rolling deadlines for credit and debit card transaction withholdings, and for VAT collected on international purchases made through internet platforms.

Aug 17 — The big one. July VAT (Form 150) is filed and paid. Also due: payroll, pension and other salary withholdings; the 2% and 3% income tax withholdings; withholdings on remittances abroad; dividend and interest withholdings; movable and immovable capital income; capital gains and losses; passive foreign-source income; and VAT for registered cross-border digital providers.

Aug 18–21 — Capital gains withholdings for domiciled individuals, and VAT collected by registered cross-border digital service intermediaries.

Aug 25 — Form D-270, the informative summary of clients, suppliers and specific expenses that are not backed by an electronic invoice. Since January 2026 this is a monthly filing, not an annual one.

Dates confirmed against the official TRIBU-CR fiscal calendar. Filing obligations vary by taxpayer profile, so treat this as a guide rather than personal advice.

Two changes on our radar

IFRS meets tax law in 2027. Resolution MH-DGT-RES-0015-2026 sets out how Tributación will read IFRS for tax purposes, and takes effect on January 1, 2027, with IFRS 18 reporting expected from large taxpayers. The practical work — reviewing how you document inventory, fixed assets and contracts — belongs in 2026.

Short-term rentals are under real scrutiny. Hacienda and the Colegio de Contadores Públicos have both been vocal this year: if you rent a property on Airbnb or a similar platform, you are expected to be registered as a taxpayer, issue electronic invoices, and handle VAT and income tax correctly. Long-term residential leases follow a different set of rules, and mixing the two is where owners get into trouble.

Book your August compliance review

One call. We map your filings, flag your risks, and tell you exactly what is due and when. You can book a review here: https://www.seguraadvisor.com/book-online

If you are not sure whether a given form applies to you this month, contact us and we will look at it with you.