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Costa Rica Business, Taxation and Offshore Information

This page was last updated on 8 August 2019.

Costa Rica lies between Nicaragua and Panama in Central America. It has an area of 51,000 km2 and a population of 5 million (July 2019 est.) The subtropical climate, spacious beaches and beautiful scenery spell tourism. A former Spanish colony, Costa Rica has been peaceful and politically stable since 1948. The culture and language are Spanish, but English is widely spoken in business. The currency is the colón, standing at 574.8 to the US dollar (July 2019).

San José, the capital, has a conurbation of more than 2 million inhabitants. The city has its own silicon valley to rival the more famous one in California. More »


 

Costa Rica Knowledge Base

Costa Rica: Country and Foreign Investment
A quick overview of Costa Rica - its history, geography, and business advantages.
Costa Rica Executive Summary »
Costa Rica Geography »
Costa Rica Population, Language and Culture »
Costa Rica Government »
Costa Rica Economy and Currency »
Costa Rica Entry and Residence »
Costa Rica Business Environment »
Costa Rica Import of Foreign Capital »
Costa Rica Foreign Investment Incentives »
Costa Rica Stock Exchange »
Costa Rica Free Trade Zone »

Costa Rica: Types of Company
A look at various types of company in Costa Rica, providing options to suit different business needs.
Costa Rica Company Introduction »
Costa Rica Limited Liability Company »
Costa Rica Stock Corporation »
Costa Rica Public Limited Liability Company »
Costa Rica Foreign Corporation »
Costa Rica Sole Proprietorship »
Costa Rica Limited Partnership »
Costa Rica General Partnership »
Costa Rica Trusts »

Costa Rica: Offshore Business Sectors
The key sectors of Costa Rica's offshore economy.
Costa Rica Offshore Business Introduction »
Costa Rica Banking »
Costa Rica Electronics Sector »

Costa Rica: E-Commerce
A description of how e-commerce operations are enabled in Costa Rica, and how the offshore tax regime can best be utilised for e-commerce.
Costa Rica E-Commerce Introduction »
Costa Rica Facilities »
Costa Rica Offshore Activities »

Costa Rica: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Costa Rica and the criterion required for obtaining offshore tax status.
Costa Rica Offshore Introduction »
Costa Rica Forms of Offshore Operation »
Costa Rica Tax Treatment of Offshore Operations »
Costa Rica Taxation of Foreign Employees of Offshore Operations »
Costa Rica Exchange Control »
Costa Rica Offshore Operations »
Costa Rica Employment and Residence »

Costa Rica: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Costa Rica.
Costa Rica Table of Statutes »
Costa Rica Export Incentive Regimes »

Costa Rica: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Costa Rica.
Costa Rica Regulatory Environment »
Costa Rica Work Permits »

Costa Rica: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Costa Rica.
Costa Rica Corporate Tax Introduction »
Costa Rica Scope of Corporate Tax »
Costa Rica Corporate Tax Rates »
Costa Rica Calculation of Taxable Base »
Costa Rica Filing Requirements and Payment of Tax »
Costa Rica Withholding Tax »
Costa Rica Stamp Duties »
Costa Rica Social Security Taxes »

Costa Rica: Personal Taxation
An overview of applicable taxes for individuals in Costa Rica.
Costa Rica Residence and Liability for Taxation »
Costa Rica Income Tax »
Costa Rica Capital Transfer Tax »
Costa Rica Sales Tax »
Costa Rica Property Tax »

Costa Rica: Double Tax Treaties
Treaties and international agreements that Costa Rica has in place, to mitigate the effects of double taxation.
Costa Rica Tax Treaty Introduction »
Costa Rica Table of Treaty Rates »
Costa Rica Other International Agreements »

Costa Rica: Related Information
Other useful information pertinent to Costa Rica.
Map of Costa Rica »