Insurers.globalNorth America

CR · Country / territory

Reinsurance tax in Costa Rica

Source-supported

Evidence reviewed · recorded

Reinsurance, re-guarantee and insurance premiums remitted abroad.

Remittance tax

5.5%

Source-supported

Reinsurance, re-guarantee and insurance premiums remitted abroad.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Reinsurance, re-guarantee and insurance premiums remitted abroad.

Observation: cr-20261023-01

Remittance tax: 5.5% — Reinsurance, re-guarantee and insurance premiums remitted abroad.
Effective from: unknown; until: not established.