Regarding policies to mobilise domestic resources for development and improve fiscal conditions, Costa Rica has made significant efforts to emphasising fiscal system improvements and aligning strategies with national development goals. The Fiscal Rule limits public expenditure growth based on debt levels and GDP growth rates from recent years. Additionally, the Directorate General of Taxation has implemented a collection plan to address tax arrears, resulting in the collection of more than CRC 70 billion (Costa Rican colons) by August 2024. Moreover, Costa Rica's National Development Banking System has facilitated access to financing and guarantees for micro, small and medium-sized enterprises, benefiting 95 000 businesses and promoting inclusive growth across various sectors.

Regarding policies to advance a sound, inclusive and sustainable financial market, Costa Rica has prioritised enhancing its retail payment systems, particularly through initiatives such as SINPE-Móvil and SINPE-TP for public transport payments. Operated by the Central Bank, SINPE-Móvil facilitates instant mobile payments, promoting accessibility and reducing transaction costs for users. SINPE-TP enables contactless payments in buses and trains, enhancing convenience and efficiency in public transportation transactions. Costa Rica has also implemented data-driven policies to boost financial literacy and resilience across the population, including the regular publication of gender-specific financial inclusion indicators and strategic surveys like the National Financial Inclusion Demand Survey. The Superintendencies, in collaboration with the Central Bank and the Ministries of Finance and Environment, approved the Sustainable Finance Taxonomy. This framework identifies environmentally sustainable economic activities that contribute to climate change mitigation and prevention, aiming to effectively mobilise capital towards investments deemed strategic. It also promotes greater credibility, integrity, and transparency in financial information disclosure.

In terms of regional and international finance and partnerships to catalyse international resources, Costa Rica has actively pursued initiatives aimed at enhancing the co‑ordination and effectiveness of external financing. The country has implemented strategies to align concessional and non-concessional financing, aimed at making optimal use of financial resources to meet national development goals. One key example is the authorisation under Law 10332 of the issuance of international securities, Eurobonds, as part of Costa Rica’s medium-term debt management strategy. This approach aims to diversify funding sources, reduce dependency on the domestic capital market, extend debt maturities and improve interest rates by leveraging favourable conditions in global markets. To oversee this process from 2023 to 2025, the Ministry of Finance collaborates closely with international placement banks, credit rating agencies and legal advisors. These efforts reflect Costa Rica’s commitment to work with the global financial community to support its development objectives.