Introduction
If you own a company in Costa Rica, even if it has no business activity, you are still subject to certain mandatory taxes. Starting in 2026, changes in payment procedures will make it harder to stay compliant from abroad. In this article, we explain what taxes apply, when they are due, and how to avoid penalties like the forced dissolution of your company.
What taxes must foreign-owned companies pay in Costa Rica?
Even inactive companies or those holding only assets must comply with:
1. Corporate Tax (Personas Jurídicas)
- Deadline: January 31 each year
- Who must pay: Every company registered with the National Registry, active or inactive
- Penalties: Interest, late fees, and potential forced dissolution【8†source】
Important: Starting 2026, the tax can only be paid through: – A Costa Rican bank account in the company’s name, or – In-person payment at BCR or BAC
This creates a challenge for foreign owners without local bank access.
2. Corporate Income Tax
Applies only if the company generated income in the prior fiscal year. Progressive rates: – Up to ₡621,000: 5% – Excess up to ₡8,433,000: 10% – Excess up to ₡11,243,000: 15% – Over ₡11,243,000: 20%
What if you can’t pay from abroad?
For non-resident company owners, the main risk is being unable to pay on time due to lack of a local account or legal representative. This may lead to: – Late penalties – Administrative sanctions – Dissolution by the National Registry
Solution: ERP Lawyers can represent your company and handle filings and payments locally【8†source】.
Reminder: Solidarity Tax for Luxury Homes
Even though the deadline was January 15, this tax still matters if your company owns real estate: – Threshold: Properties with building value over ₡145 million – Obligation: Triennial declaration, annual payment – Penalties: Fines for missing or inaccurate declarations【8†source】
How can ERP Lawyers assist you?
ERP Lawyers has over 13 years of experience helping foreigners manage companies in Costa Rica. We can: – Serve as your company’s local representative – File tax returns and process payments – Prevent penalties and legal complications
Avoid penalties and protect your investment
Staying compliant with Costa Rican tax rules is essential to safeguard your assets. Let our team make it simple.
📩 Contact us today for personalized guidance on managing your company in Costa Rica.
