Inactive Corp. Declaration: Due April 30th
In the 2026 legal landscape, inactive corporations in Costa Rica are no longer invisible structures. As part of the fiscal transparency policies promoted by the country to meet international standards, the regulatory framework now requires full accountability...
RTBF: non-compliance generates a ¢1,386,600 fine
The fine of ¢1,386,600 is the automatic minimum penalty that corporations in Costa Rica face for failing to complete the Transparency and Beneficial Ownership Registry (RTBF) in 2026. With the tightening of fiscal controls, avoiding the fine of ¢1,386,600 is no longer...
Declaration RTBF Costa Rica 2026: Compliance Guide
The declaration RTBF Costa Rica 2026 is the most critical transparency tool for corporations in the current fiscal year. This registry is mandatory for all legal entities and aims to identify those who hold ultimate control over the company. Omitting the declaration...
Education and Culture Stamp deadline: March 31
Introduction Companies registered in Costa Rica must comply each year with the Education and Culture Stamp (TEC). This annual tax helps fund educational and cultural programs in the country and applies to companies registered in the Public Registry. The deadline to...
2026 Corporate Tax in Costa Rica
https://youtube.com/shorts/8Zxa3tFH7P8?si=pKcmhoIOYjm71pNF What Foreign Company Owners Must Know If you own a company in Costa Rica — even if it’s inactive or only holds property — you are legally required to pay the annual Corporate Tax (Impuesto a Personas...
Is your company up to date with its 2025 tax obligations?
As the year ends, key obligations for businesses in Costa Rica come into focus — and staying on top of them protects you from unnecessary risks. Here’s what you need to prepare: 🔸 December: • Pay municipal...
Do you own a luxury home? Here’s what you need to know about the Solidarity Tax 2025.
The Solidarity Tax, commonly known as the "Luxury Homes Tax," is a levy that applies to properties with a construction value exceeding ₡145 million. This tax, in effect in Costa Rica, must be declared and paid between January 1st and January 15th. If you own a...