By Manfred Peters, GM Attorneys at Law
Starting in October, a new online platform will change how residents, business owners, and investors handle taxes in Costa Rica.
Big changes are coming to the way Costa Rica manages taxes. Beginning October 6, 2025, the Ministry of Finance will launch TRIBU-CR (Tributación Unificada de Costa Rica), a brand-new digital platform that will replace the current systems used to file and pay taxes.
If you live here, own property, or run a business, this update is worth paying attention to—because from October on, TRIBU-CR will be the only way to manage tax obligations.
TRIBU-CR is part of the government’s Hacienda Digital project, designed to modernize and simplify tax administration. Instead of relying on outdated platforms like ATV and Declara7, everything will now be centralized in a single, user-friendly portal. The goal is to make the process more transparent, efficient, and consistent for taxpayers.
The switch will happen in two steps. On September 25 at 11:45 p.m., the old systems will freeze so data can be migrated. Then, on October 6, TRIBU-CR will officially go live, together with the launch of Tico-Factura, a free electronic invoicing tool. To give everyone time to adapt, the government extended the due date for September VAT returns until October 24.
For taxpayers, several changes are important to note. First, you’ll need to register again—your ATV login credentials won’t work. It’s also crucial to make sure your taxpayer registry (RUT) has the correct phone number and email, since TRIBU-CR will use this information to confirm your identity and send official notifications. From October on, everything—filings, payments, notices—will be managed exclusively online.
Payments will also change. Taxes can only be paid through bank accounts with IBAN numbers. Physical bank counters and older payment methods will no longer be available. On the positive side, TRIBU-CR will offer an integrated taxpayer account, where you can check balances, debts, credits, fines, and interest in real time. A dashboard will also display all your tax obligations clearly in one place.
The new system applies to everyone—freelancers, small businesses, large corporations—and there will be no grace period. Deadlines and penalties will remain in force from day one.
Adapting to a new digital platform may take some effort, but TRIBU-CR is a big step forward for Costa Rica. For expats and investors, it promises more clarity and reliability in handling fiscal matters. For the country, it represents progress toward a modern and fully digital economy.
The best advice is simple: download your old records, update your registry details, and set up your new account before October. That way, when TRIBU-CR arrives, you’ll be ready to log in and move forward without interruptions.
We at GM Attorneys will be pleased to help you with legal matters in Costa Rica! You can contact us at info@gmattorneyscr.com or visit our website and blog section at https://gmattorneyscr.com/blog/
