Costa Rica - Exchange of Information and tax enforcement

Costa Rica has EOI relations with 95 countries through 28 treaties.

Treaty Type
Sum	28
DTC	3
FATCA	1
Multilateral	2
TIEA	22

Jurisdictions which Costa Rica has agreements with
Jurisdiction	Type	Treaty	Signed	Entered into force	Exchange of Information
Albania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Albania	Multilateral	MCON-Amend	Dec. 1, 2013	Dec. 1, 2013	On Request
Andorra	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Anguilla	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Anguilla	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Antigua and Barbuda	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Argentina	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Jan. 1, 2013	Jan. 1, 2013	On Request
	TIEA	TIEA AR CR	Nov. 23, 2009	July 12, 2012	On Request
Aruba	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Australia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	TIEA	TIEA AU CR	July 1, 2011	Dec. 13, 2012	On Request
	Multilateral	MCON-Amend	Dec. 1, 2012	Dec. 1, 2012	On Request
Austria	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Austria	Multilateral	MCON-Amend	Dec. 1, 2014	Dec. 1, 2014	On Request
Azerbaijan	Multilateral	MCON-Amend	Sept. 1, 2015	Sept. 1, 2015	On Request
Barbados	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Belgium	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Belgium	Multilateral	MCON-Amend	April 1, 2015	April 1, 2015	On Request
Belize	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Belize	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Bermuda	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Bulgaria	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Bulgaria	Multilateral	MCON-Amend	July 1, 2016	July 1, 2016	On Request
Cameroon	Multilateral	MCON-Amend	June 30, 2015	June 30, 2015	On Request
Canada	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
	Multilateral	MCON-Amend	Nov. 21, 2013	Nov. 21, 2013	On Request
	TIEA	TIEA CA CR	Aug. 11, 2011	Aug. 14, 2012	On Request
Cayman Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Cayman Islands	Multilateral	MCON-Amend	Jan. 1, 2014	Jan. 1, 2014	On Request
Chile	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
China	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
China	Multilateral	MCON-Amend	Feb. 1, 2016	Feb. 1, 2016	On Request
Colombia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Colombia	Multilateral	MCON-Amend	July 1, 2014	July 1, 2014	On Request
Cook Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Croatia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Croatia	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
Curaçao	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Cyprus	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Cyprus	Multilateral	MCON-Amend	April 1, 2015	April 1, 2015	On Request
Czech Republic	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Czech Republic	Multilateral	MCON-Amend	Feb. 1, 2014	Feb. 1, 2014	On Request
Denmark	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
	TIEA	TIEA CR DK	June 29, 2011	No	On Request
Ecuador	TIEA	TIEA CR EC	June 4, 2013	No	On Request
El Salvador	TIEA	TIEA CR SV	April 25, 2006	Aug. 30, 2012	On Request
Estonia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Estonia	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Faroe Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
	TIEA	TIEA CR FO	June 29, 2011	No	On Request
Finland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA CR FI	June 29, 2011	Jan. 1, 2015	On Request
	Multilateral	MCON-Amend	Dec. 21, 2010	Dec. 21, 2010	On Request
France	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	April 1, 2012	April 1, 2012	On Request
	TIEA	TIEA CR FR	Dec. 16, 2010	Dec. 14, 2011	On Request
Georgia	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
Germany	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Dec. 1, 2015	Dec. 1, 2015	On Request
	DTC	DTC CR DE	Feb. 13, 2014	No	Uncertain
Ghana	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Ghana	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Gibraltar	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Greece	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Greece	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Greenland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Greenland	TIEA	TIEA CR GL	June 29, 2011	No	On Request
Grenada	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Guatemala	TIEA	TIEA CR GT	April 25, 2006	Feb. 11, 2011	On Request
Guernsey	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Aug. 1, 2014	Aug. 1, 2014	On Request
	TIEA	TIEA CR GG	March 5, 2014	No	On Request
Honduras	TIEA	TIEA CR HN	April 26, 2006	Feb. 11, 2011	On Request
Hungary	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Hungary	Multilateral	MCON-Amend	March 1, 2015	March 1, 2015	On Request
Iceland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Feb. 1, 2012	Feb. 1, 2012	On Request
	TIEA	TIEA CR IS	June 29, 2011	No	On Request
India	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
India	Multilateral	MCON-Amend	June 1, 2012	June 1, 2012	On Request
Indonesia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Indonesia	Multilateral	MCON-Amend	May 1, 2015	May 1, 2015	On Request
Ireland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Ireland	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Isle of Man	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Isle of Man	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Italy	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Italy	Multilateral	MCON-Amend	May 1, 2012	May 1, 2012	On Request
Japan	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Japan	Multilateral	MCON-Amend	Oct. 1, 2013	Oct. 1, 2013	On Request
Jersey	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Jersey	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
Kazakhstan	Multilateral	MCON-Amend	Aug. 1, 2015	Aug. 1, 2015	On Request
Latvia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Latvia	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Liechtenstein	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Lithuania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Lithuania	Multilateral	MCON-Amend	June 1, 2014	June 1, 2014	On Request
Luxembourg	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Luxembourg	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Malaysia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Malta	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Malta	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
Marshall Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Mauritius	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Mauritius	Multilateral	MCON-Amend	Dec. 1, 2015	Dec. 1, 2015	On Request
Mexico	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2012	Sept. 1, 2012	On Request
	TIEA	TIEA CR MX	April 25, 2011	June 26, 2012	On Request
	DTC	DTC CR MX	April 12, 2014	No	Uncertain
Moldova	Multilateral	MCON-Amend	March 1, 2012	March 1, 2012	On Request
Monaco	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Montserrat	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Montserrat	Multilateral	MCON-Amend	Oct. 1, 2013	Oct. 1, 2013	On Request
Netherlands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
	TIEA	TIEA CR NL	March 29, 2011	July 1, 2012	On Request
New Zealand	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
New Zealand	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Nicaragua	TIEA	TIEA CR NI	April 25, 2006	July 9, 2011	On Request
Nigeria	Multilateral	MCON-Amend	Sept. 1, 2015	Sept. 1, 2015	On Request
Niue	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Norway	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA CR NO	June 29, 2011	Jan. 1, 2015	On Request
	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
Poland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Poland	Multilateral	MCON-Amend	Oct. 1, 2011	Oct. 1, 2011	On Request
Portugal	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Portugal	Multilateral	MCON-Amend	March 11, 2015	March 11, 2015	On Request
Romania	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Romania	Multilateral	MCON-Amend	Nov. 1, 2014	Nov. 1, 2014	On Request
Russia	Multilateral	MCON-Amend	July 1, 2015	July 1, 2015	On Request
Saint Lucia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Saint Vincent and the Grenadines	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Samoa	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
San Marino	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
San Marino	Multilateral	MCON-Amend	Dec. 1, 2015	Dec. 1, 2015	On Request
Saudi Arabia	Multilateral	MCON-Amend	April 1, 2016	April 1, 2016	On Request
Seychelles	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Seychelles	Multilateral	MCON-Amend	Oct. 1, 2015	Oct. 1, 2015	On Request
Singapore	Multilateral	MCON-Amend	May 1, 2016	May 1, 2016	On Request
Sint Maarten (Dutch part)	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Sint Maarten (Dutch part)	TIEA	TIEA CR SX	Oct. 27, 2012	No	On Request
Slovakia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Slovakia	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
Slovenia	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Slovenia	Multilateral	MCON-Amend	June 1, 2011	June 1, 2011	On Request
South Africa	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request
	TIEA	TIEA CR ZA	Oct. 27, 2012	No	On Request
South Korea	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
South Korea	Multilateral	MCON-Amend	July 1, 2012	July 1, 2012	On Request
Spain	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	Multilateral	MCON-Amend	Jan. 1, 2013	Jan. 1, 2013	On Request
	DTC	DTC CR ES	May 4, 2004	Dec. 15, 2010	Uncertain
Sweden	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
	TIEA	TIEA CR SE	June 29, 2011	July 8, 2015	On Request
	Multilateral	MCON-Amend	Sept. 1, 2011	Sept. 1, 2011	On Request
Switzerland	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2018	Automatic
Tunisia	Multilateral	MCON-Amend	Feb. 1, 2014	Feb. 1, 2014	On Request
Turks and Caicos Islands	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Turks and Caicos Islands	Multilateral	MCON-Amend	Dec. 1, 2013	Dec. 1, 2013	On Request
Ukraine	Multilateral	MCON-Amend	Sept. 1, 2013	Sept. 1, 2013	On Request
United Kingdom	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
United Kingdom	Multilateral	MCON-Amend	Oct. 1, 2011	Oct. 1, 2011	On Request
United States of America	FATCA	FATCA US CR		June 30, 2014	Automatic
United States of America	TIEA	TIEA CR US	March 15, 1989	Feb. 12, 1991	On Request
Virgin Islands (British)	Multilateral	MCAA	Oct. 29, 2014	Sept. 1, 2017	Automatic
Virgin Islands (British)	Multilateral	MCON-Amend	March 1, 2014	March 1, 2014	On Request

These are the countries that haven't signed any EOI treaties with Costa Rica yet.
	Jurisdiction	Secrecy score
	Vanuatu	87
	Brunei	83
	Liberia	83
	Bahamas	79
	Lebanon	79
	Nauru	79
	Saint Kitts and Nevis	78
	United Arab Emirates	77
	Dominica	76
	Maldives	76
	Paraguay	75
	Bahrain	74
	Gambia	73
	Tanzania	73
	Bolivia	72
	Hong Kong	72
	Panama	72
	Botswana	71
	Uruguay	71
	Macao	70
	Taiwan	67
	Macedonia	66
	Dominican Republic	65
	Turkey	64
	Venezuela	64
	Philippines	63
	Montenegro	60
	Israel	53
	Brazil	52
	Afghanistan	0
	Algeria	0
	Angola	0
	Armenia	0
	Bangladesh	0
	Belarus	0
	Benin	0
	Bhutan	0
	Bonaire, Sint Eustatius and Saba	0
	Bosnia and Herzegovina	0
	Burkina Faso	0
	Burundi	0
	Cabo Verde	0
	Cambodia	0
	Central African Republic	0
	Chad	0
	Comoros	0
	Congo	0
	Congo (the Democratic Republic of the)	0
	Cuba	0
	Côte d'Ivoire	0
	Djibouti	0
	Egypt	0
	Equatorial Guinea	0
	Ethiopia	0
	Falkland Islands [Malvinas]	0
	Fiji	0
	Gabon	0
	Guinea	0
	Guinea-Bissau	0
	Guyana	0
	Haiti	0
	Holy See	0
	Iran	0
	Iraq	0
	Jamaica	0
	Jordan	0
	Kenya	0
	Kiribati	0
	Kuwait	0
	Kyrgyzstan	0
	Lesotho	0
	Libya	0
	Madagascar	0
	Malawi	0
	Mali	0
	Mauritania	0
	Mongolia	0
	Morocco	0
	Mozambique	0
	Myanmar	0
	Namibia	0
	Nepal	0
	Niger	0
	Oman	0
	Pakistan	0
	Palestine, State of	0
	Papua New Guinea	0
	Peru	0
	Qatar	0
	Rwanda	0
	Réunion	0
	Sao Tome and Principe	0
	Senegal	0
	Serbia	0
	Sierra Leone	0
	Solomon Islands	0
	Sri Lanka	0
	Sudan	0
	Suriname	0
	Swaziland	0
	Syria	0
	Tajikistan	0
	Thailand	0
	Timor-Leste	0
	Togo	0
	Trinidad and Tobago	0
	Turkmenistan	0
	Tuvalu	0
	Uganda	0
	Uzbekistan	0
	Vietnam	0
	Yemen	0
	Zambia	0
	Zimbabwe	0