Costa Rica's Ministry of Finance has reduced the interest rate for late tax payments and refunds of overpayments from 13.73% to 13.01%. The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 October 2018. The change is made via Resolution DGH-063-2018 and DGA-DGT-026-2018, published in the 13 September 2018 edition of the Official Gazette.