Costa Rica

–October 2017 –



Lazarus Act

This law allows commercial entities, that are non-compliant with the payment of the tax on legal entities, that was in effect from 2012 to 2015, and for that reason were dissolved by the National Registry, to pay the owed taxes, without fines or interest, until December 15 of this year. Also, they would have time until January 15, 2018, to present to the National Registry, an agreement of a Shareholders Meeting, requesting the non-dissolution of the company and recovery of its legal status.

(Published in the Digital Appendix No. 250 of the Official Gazette No.197 on October 19, 2017)


Tax on beer consumption for the economic strengthening of the disability, old age and death pensions regime

Through this bill, it is intended to create a specific tax of a 2% per unit of beer sold. It will be understood by sale, the act that has as purpose to transfer the property of the product, hence, the taxpayer will be the final consumer. The 100% of the taxes accrued would be transferred to the Disability, Old Age and Death Pensions Regime of the Costa Rican Social Security Fund, to strengthen said Regime.

(Published in the Digital Appendix No. 255 of the Official Gazette No. 201 on October 25,2017)


Inclusion of the small agricultural producers in the Simplified Taxation Regime

The “Simplified Taxation Regime for Retail Merchants and Bars” is amended through Executive Decree No. 25514-H, with the purpose of facilitating the control and voluntary compliance of the taxpayers contemplated in said regime.

The project includes small agricultural producers who sell their products exclusively to the final consumer through the farmer’s market, as long as they make annual purchases for a value not higher than one hundred and fifty basic salaries, including sales taxes, and that said annual amount of purchases does not exceed the sum of three and a half million colones.

(Published in the Digital Appendix No. 202 on October 26, 2017)


Update of the specific tax for each milliliter of absolute alcohol

Through Resolution No. RES-DGH-078-2017 on October 9, 2017, the amounts of the specific tax for each milliliter of absolute alcohol were updated, in accordance with the following table:

Percentage of alcohol by volume Tax (colones per absolute alcohol milliliter)
Until 15% 3.25
More than 15% and until 30% 3.89
More than 30% 4.53

In force from November 01, 2017.

(Published in the Digital Appendix No. 197 on October 19, 2017.)



Date Type of Tax Return
10 –        D-150 Annual Return: Summary of payments or withholdings made on account of the Income Tax.
14 –        D-113 Income Tax and Capital Gains from investment funds
15 –        D-103: Withholding Tax

–        D-104: General Sales Tax, traditional regime.

–        D-106: Excise tax.

–        D-107: Casinos Tax.

–        D-114: Single tax per fuel type.

–        D-117: Specific tax on alcoholic beverages

–        D-171: Specific tax on non-alcoholic bottled beverages and toilet soaps.


30 –        D-151 Annual statement of customers, suppliers and specific expenses.



Current 2017 Base Salary ¢468,600
Current Interest Rate (October 1,2017) 12.80%
Reference Exchange Rate – BCCR USD

(October 31, 2017)

Purchase: ¢566.65
Sale: ¢572.11