Tax On Registered Companies in Costa Rica

A new annual tax applied to existing and new legally registered companies will become effective on April 1st.

Wednesday, January 4, 2012

Law 9024, the Company Tax Law, imposes a tax on all corporations, as well as branches of foreign companies or their representatives and individual limited liability companies that are registered or hereafter entered in the National Registry.

Article 3 of the Act establishes that the companies are required to pay an annual fee depending on whether they are active or inactive:

a) Commercial companies, branches of a foreign company or its representatives and individual limited liability companies that are active in the eyes of the tax authority will pay an amount equal to fifty percent (50%) of the monthly base salary, according to the Article 2 of Law No. ° 7337, May 5, 1993.

b) Commercial companies, branches of a foreign company or its representatives and individual limited liability companies that do business and are inactive in the eyes of the tax authority will pay an amount equivalent to twenty five percent (25%) of a base monthly salary, according to Article 2 of Law No. 7337 of May 5, 1993.

It is hoped that the regulations of this law will solve the many inconsistencies pointed out by experts.

The full text of the 9024 Tax Law Society Act can be seen here.

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