Documentation Index
Fetch the complete documentation index at: /llms.txt
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| Key | Value |
|---|---|
| Tax Country Code | CR |
| Currency | CRC |
| Base Time Zone | America/Costa_Rica |
| Code | Name | Title |
|---|---|---|
VAT | VAT | Value Added Tax |
ISC | ISC | Selective Consumption Tax |
| Rate | Keys | Name | Percents | Description |
|---|---|---|---|---|
general | standard | General Rate | 13.0% | Officially “tarifa general 13%”: all operations subject to the tax not covered by a reduced rate (art. 10, Ley 6826). |
intermediate | standard | Intermediate Rate | 4.0% | Officially “tarifa reducida 4%”: air tickets with origin or destination in Costa Rica, and private health services (art. 11.1, Ley 6826). |
reduced | standard | Reduced Rate | 2.0% | Officially “tarifa reducida 2%”: medicines and their production inputs, non-exempt private education, personal insurance premiums, and purchases by state higher-education institutions (art. 11.2, Ley 6826). |
super-reduced | standard | Super-Reduced Rate | 1.0% | Officially “tarifa reducida 1%”: the basic tax basket (canasta básica) and its production chain, named grains for animal feed, veterinary products, agricultural and non-sport fishing inputs, and reef-safe sunscreens (art. 11.3, Ley 6826). |
special | standard | Special Rate | 0.5% | Officially “tarifa reducida 0,5%”: registered and certified organic agricultural and agro-industrial products, and production inputs of organized organic producer groups (art. 11.4, Ley 6826, added by Ley 10256). |
credit-notedebit-notetax.Identity
| Field | Test | Validation Code / Message |
|---|---|---|
code |
| GOBL-CR-TAX-IDENTITY-01Tax id code must be 9, 11 or 12 digits without a leading zero, or 10 alphanumeric characters |