Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

February 6, 2020

Costa Rica’s tax authorities publish updated list of non-cooperative jurisdictions

Expenses related to operations, transactions or entities domiciled in those jurisdictions are generally not deductible. Taxpayers that carry out operations and transactions in those jurisdictions must record them appropriately to determine the deductibility of related expenses.

On 6 February 2019, Costa Rica’s tax authorities published in the Official Gazette an updated list of non-cooperative jurisdictions. The tax authorities removed the following jurisdictions from the list: US Virgin Islands, Guadeloupe, Martinique, Reunion, French Polynesia, Saint Pierre and Miquelon, and Eritrea.

Therefore, the list includes the following jurisdictions:

  • Bosnia and Herzegovina
  • Maldives
  • North Korea
  • Montenegro
  • Cuba
  • Oman
  • Iraq
  • Palestine
  • Norfolk Island
  • Timor-Leste
  • Kyrgyztan
  • Uzbekistan
  • North Macedonia
  • Wallis and Futuna

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct