- 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 [email@example.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:
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.