This technical report covers the technical analysis of the technical annex submitted on a voluntary basis, in the context of results-based payments, by Costa Rica on 6 September 2025 through its first biennial transparency report in accordance with paragraph 45 of decision 1/CP.24 and paragraph 14 of decision 18/CMA.1. The technical annex provides data and information on the activities reducing emissions from deforestation, reducing emissions from forest degradation and enhancement of forest carbon stocks, which are activities included in paragraph 70 of decision 1/CP.16, and covers the same national territorial forest area as the assessed forest reference emission level (FREL) and forest reference level (FRL) proposed by Costa Rica in its modified FREL/FRL submission of April 2025.

Costa Rica reported the results of implementing these activities for 2020–2023, which amount to net removals of 2,892,834 tonnes of carbon dioxide equivalent (t CO₂ eq) for 2020, 2,700,253 t CO₂ eq for 2021, 2,417,498 t CO₂ eq for 2022 and 2,267,271 t CO₂ eq for 2023 and were measured against the assessed FREL/FRL of 76,938 t CO₂ eq/year.

The data and information provided in the technical annex are in overall accordance with the guidelines contained in the annex to decision 14/CP.19. The technical analysis concluded that the data and information provided by Costa Rica in the technical annex are mostly transparent and fully consistent with the data and information used for establishing the assessed FREL/FRL in accordance with paragraph 71(b) of decision 1/CP.16 and section II of decision 12/CP.17. This report contains the findings from the technical analysis and a few areas identified for capacity-building and future technical improvement in accordance with paragraph 14 of decision 14/CP.19.