pAID LEAVE FOR death of family members

On October 21, 2024, the Congress approved, in the second debate, file No. 23929, which aims to add a new section to Article 69 of the Labor Code. With this change, it is intended to establish paid leave for the death of family members of...

Luxury Home Tax Update 2025

Every three years, homeowners in Costa Rica must perform a luxury home tax evaluation to determine if their property—whether a house, condominium unit, or apartment—is subject to the Luxury Home Tax. The tax rates range from 0.25% to 0.55% of...

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