Learn about your annual compliance obligations in Costa Rica.

  • Applies to all companies registered in Costa Rica, whether active or inactive.
  • Due date for filing and payment: January 31st 2022.
  • Last day for receiving funds at BLP: January 25, 2022.
  •  The annual amount to be paid by companies depends on the gross income declared in the 2020-2021 fiscal period:
Type of company Tax
Legal entity with no economic activity or reported income. Approx. USD$120.00
Legal entity with gross income lower than 55,464,000.00 Colones. Approx. USD$200.00
Legal entity with gross income between 55,464,000.00 Colones and 129,416,000.00 Colones. Approx. USD$240.00
Legal entity with gross income higher than 129,416,000.00 Colones. Approx. USD$395.00
  • Applies to the residential units with a construction value in excess of USD $214,000.00.
  • Due date for filing and payment: January 15, 2022.
  • Last day to receive the information: January 12, 2022.
  • Applies to companies that do not develop or perform any economic activity.
  • Due date for filing and payment: March 15, 2022.
  • Last day to receive funds: March 7, 2022.
  • The shareholders must hold at least one meeting per year, within the first three months of the year, with the purpose of appointing the directors (where applicable), get to know the inventories and balance sheets, as well as to take the necessary agreements for the good performance of the company.
  • Applies to all companies registered in Costa Rica, whether active or inactive.
  • Due date for filing and payment: March 31, 2022.
  • Last day to receive funds: March 20, 2022.
  • The annual amount to be paid by companies ranges from approximately USD$10.00 and USD$30.00.
  • Companies that do not have a director or manager with domicile in Costa Rica, must appoint a Resident Agent whose sole responsibility will be to receive service on behalf of the company.
  • Resident Agent must be an attorney with an office in the country.
  • Applies to all legal entities, non-profit organizations and private trusts, who must file annually, through a platform managed by the Central Bank of Costa Rica, the information of their final beneficiaries:
  • Due date for filing: April 30, 2022.
  • Last day for BLP to receive information: March 22, 2022.

At BLP we have a team that can assist you with the process. For more information contact us at info@blplegal.com or through WhatsApp, Telegram or Signal at +506 6280 2269.