Executive Summary
Costa Rica implements an automatic fuel specific tax indexation hike effective November 4, 2026, while a Marchamo vehicle valuation loophole allows luxury cars to pay less than mass-market models ahead of the 2027 payment window.
Secondary Regulatory & Regional Updates
- Fuel Price and Specific Tax Increase: Effective November 4, 2026, super gasoline rises ₡25/liter, regular gasoline ₡22/liter, diesel ₡20/liter, and LPG ₡15/kg under Laws 7593 and 8114; distributors must update pumps by midnight and taxpayers remit updated amounts in monthly declarations by the 15th of the following month. La Nación
- Marchamo 2027 Vehicle Valuation Loophole: A Treasury platform gap lets luxury vehicles register below mass-market fiscal values under Law 6946 and Circular DGT-2026-018; payment window runs November 1–December 31, 2026, with extraordinary audits planned for January 2027 and fines of 50%–100% of omitted tax. La Nación
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.