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Costa Rica: Domestic Corporate Taxation

Stamp Duties

The law relating to Stamp Duty is contained in Law no 5923 of 1976 and Law no 6879 of 1983 (otherwise known as the Stamp Duty for Education and Culture Law).

Stamp duty is only payable by corporate entities and the branches of foreign corporate entities which are registered in the Costa Rican companies registry.

There are two types of stamp duty, namely a set duty for every entry recorded in the companies registry, and an annual stamp duty charge based on a company's issued share capital.

The tax is payable in February - March each year.



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