Costa Rica's government is considering reforms to tax exemptions, which could significantly impact various sectors including businesses, institutions, and individuals. The proposed changes are expected to be discussed in October 2026, potentially altering the current tax landscape. Meanwhile, a recent report from the Defensoría de los Habitantes highlighted ongoing challenges faced by vulnerable populations in accessing state pensions and insurance through the Caja Costarricense de Seguro Social (CCSS).

The Defensoría has raised concerns about the continued difficulties that vulnerable individuals face in accessing certain social benefits, such as non-contributory pensions and state-provided insurance. This issue highlights the broader socio-economic context in which potential tax reforms may need to be carefully considered to ensure they do not exacerbate existing inequalities.