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Active legal entities in Costa Rica must pay $400 in taxes in January, 2015

Contributed by Arias & Muñoz
06 January, 2015

For non-active partnerships, the amount to be paid will be ¢100,850 (approximately $200)

All active companies and foreign legal entities registered with branches or representatives in Costa Rica must pay ¢201.700 (approximately $400), for their corporate tax by January 31st, 2015.   

For non-active partnerships, the amount to be paid will be ¢100,850 (approximately $200), as published in the Directive n° 260- 2014 of the Superior Supreme Judicial Council on December the 9th, 2014.

The Corporate Tax Law n° 9024, in force since 2012, explains the requirement for tax to be paid by every legal entity in January of each year.

Carolina Flores, attorney specialized in corporate and tax matters, warned that failure to pay this tax will generate a late fee equivalent to 13.3% annually. 

Furthermore, every entity that has not paid the tax before February 1st will not be able to register documents and obtain digital certificates from the National Registry.

Failure to pay the tax for three consecutive periods will cause the forced dissolution of the company.

Therefore, entities that have not paid the tax in the previous three years are subject to being dissolved by the National Registry in 2015.

In order to avoid issues and penalties, our Corporate and Tax Department can assist companies, including an efficient service that pays the corporate tax on behalf of companies with operations in Costa Rica.

To obtain legal advice in Corporate and Tax Law in Costa Rica, please contact: 

Carolina Flores


+506 2503 9800

Tags: Tax | Costa Rica | penalties | law | tax


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