• Must be paid no later than January 31, 2022.
  • Failure to pay entails sanctions, the prohibition to contract with the state or to perform acts in the Public Registry.
  • For help with tax payment procedures, please contact us by email [info@blplegal.com]

All registered corporations, limited liability companies, and branches of foreign business entities must pay the annual tax on legal persons no later than January 31, 2022.

This tax is calculated according to the annual income of the company as follows:

Annual income Tax amount to be paid in colones (estimated in US dollars)

Legal persons with or without economic activity (no reported income)

69,330.00 colones ($107.50)

Legal persons with economic activity and gross income less than 55,464,000.00 colones

115,550.00 colones ($180.00)

Legal persons with economic activity and gross income between 55,464,000.00

colones and 129,416,000.00 colones

138,660.00 colones ($215.00)

Legal persons with economic activity and gross income greater than 129,416,000.00 colones

231,100.00 colones ($358.50)

Failure to pay this tax has important consequences that include: (i) the collection of interest for unpaid amounts; (ii) prohibition of contracting with the State and its institutions; (iii) inability to carry out registration transfers or obtain certifications in the Public Registry of Costa Rica; (iv) dissolution of the company after non-payment of three periods.

Access to our Company Obligations Guide at this link, and learn about the annual obligations that apply to your companies in Costa Rica.

En BLP tenemos un equipo que puede asistirle con el proceso. Para más información contáctenos a info@blplegal.com o al +506 6280 2269 vía WhatsApp, Telegram o Signal.