# Costa Rica fiscal and reform agenda

> Live situation record from CLSTR: https://clstr.news/situations/costa-rica-fiscal-and-reform-agenda
> Updated: 2026-07-31T15:51:46.000Z. Sources: 4. Developments: 2.

In late July 2026, President Laura Fernández rejected a proposal to eliminate the VAT exemption on basic goods, saying that raising the rate to 13% would hurt low‑income families. The discussion underscored broader fiscal pressures facing Costa Rica, including the need for additional revenue, investment, security improvements, and support for agriculture.

A few days later, Fernández presented a wider reform programme to business leaders, emphasizing priorities such as restoring public security, modernising the state, combating illicit trade, and accelerating strategic infrastructure projects—including roads, ports, airports and rail. She also called for harmonising the national electricity system and attracting new investment to boost formal employment, linking these initiatives to the earlier fiscal concerns.

## Timeline

### 2026-07-31: President Laura Fernández Delgado outlines security, state reform and investment agenda in Costa Rica

President Laura Fernández Delgado reaffirmed Costa Rica's security, state reform and investment plans, while a political‑communication conference urged purpose‑driven municipal governance.

2 sources. https://clstr.news/cluster/president-laura-fernndez-delgado-outlines-security-state-reform-and-investment-agenda-in-costa-rica

### 2026-07-25: Costa Rica President Laura Fernández Rejects Proposed VAT Increase on Basic Goods

Priest Jeison Víquez Acuña warned a possible 13% VAT rise on basics; President Laura Fernández denied any tax increase, highlighting broader fiscal challenges for Costa Rica.

2 sources. https://clstr.news/cluster/costa-rica-president-laura-fernndez-rejects-proposed-vat-increase-on-basic-goods

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Cite as: Costa Rica fiscal and reform agenda. CLSTR, https://clstr.news/situations/costa-rica-fiscal-and-reform-agenda