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Costa Rica’s company tax deadline approaching



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Published on Wednesday, January 29, 2025
By the A.M. Costa Rica staff





Businesses in Costa Rica must pay the annual "Corporate Tax" by January 31, 2025, according to the Ministry of Finance.


The tax applies to all registered entities, including corporations, branches of foreign companies, inactive companies and individual limited liability companies listed in the Public Registry. 


Under Law No. 9428, known as the “Tax on Legal Entities,” both active and inactive corporations are subject to the tax. Active corporations, those engaged in commercial activities, are taxed based on their 2024 total revenue, with rates ranging from approximately ₡115,000 colones ($230) to ₡231,000 colones ($465).



 







Inactive corporations, which do not engage in business but hold registered assets, must pay a fixed tax of around ₡69,000 colones ($140). 



Payments can be made through the Virtual Tax Administration (ATV) platform on the Ministry of Finance’s website, via online banking, or in person at public and private banks across Costa Rica. 



The legal identity number of the corporation, known as Cedula Juridica, is the only information required to determine the tax amount that has to be paid.



Failure to pay may result in financial penalties, interest charges, and restrictions on conducting business with the government. Non-compliant firms will also be unable to register transactions or obtain certificates from the Public Registry, the ministry warned. 



The Ministry of Finance is the government agency responsible for regulating fiscal policy and managing public resources, guided by principles of economic efficiency and effectiveness.





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Have you heard of expats facing challenges in complying with corporate tax requirements in Costa Rica?  
We would like to know your thoughts on this story. Send your comments to news@amcostarica.com




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