Costa Rica: Collection of Corporation Tax

The annual amount of the tax to be paid by legal entities starting from September 1 varies between 15% and 50% of the base salary, depending on the type of company.

Monday, August 14, 2017

From a statement issued by the Ministry of Finance:

On Friday, September 1, the collection of the new Tax on Legal Entities begins, and the collection, administration, control and collection will be from the Ministry of Finance, as of this year, according to Law 9428 that creates this Tax. 

This means that those responsible for complying with this obligation, must pay the proportional amount of the tax from September 1 to December 31, 2017. According to the type of company (see table), the annual amount of the tax ranges from 15% to 50% of the base salary (which this year is ¢426,200).

More on this topic

Public Limited Companies: Penalties for Late Payments

March 2021

In Panama, the General Revenue Directorate (DGI) announced that it will suspend corporations that for the term of three consecutive years or more, have not made the payment of the single tax.

According to the General Revenue Directorate (DGI) of the Ministry of Economy and Finance (MEF), the authorities are currently updating the list of legal entities in arrears for three consecutive years or more in the non-payment of the single tax, pursuant to the provisions of Article 318-A of the Tax Code.

Costa Rica: Tax on Legal Companies

May 2017

As of September 1, 2017, the Ministry of Finance will start collecting the tax on legal persons.

From a statement issued by the College of Certified Public Accountants:

May 2017. As of September 1 of this year, the tax on legal entities will begin to be collected, after the Regulation of Law no.

Collection of Tax on Legal Persons

January 2013

Jan. 31 is the deadline in Costa Rica for the annual payment of the corporation tax.

Companies which are active must pay an amount of ¢189,700 colones ($378) and inactive companies will pay the amount of ¢94,850 ($189).

The Banco de Costa Rica, which is the concessionaire institution for the collection of this tax, announced that from the beginning of the year it will be receiving the tax payments, up until 31 January, the date from which it a late fee of ¢54 (just over $0.11) will be charged.

Corporations Tax Collection Starts

March 2012

Starting on Monday all companies enrolled in the National Registry of Costa Rica, must pay an annual tribute established by Law 9024.

The basis for calculating the new tax is 50% of a basic monthly salary, which is 180,300 colones ($357) in 2012, and 90,150 colones ($178.5) or half, for inactive companies for each year from January to December.

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