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 Jurídicas).
📅 The deadline is January 31st.
But in 2026, the rules changed.
You can no longer pay this tax online from abroad. Payments are now only accepted through:
- A Costa Rican bank account in the company’s name, or
- In-person payment at Banco de Costa Rica (BCR) or BAC Credomatic.
This has made it harder for foreign owners to meet the deadline — and many mistakenly believe they’ve paid, when in fact, their payment was not registered.
⚠️ Late or missed payments can result in:
- Accrued interest and fines
- Legal complications
- Even dissolution of your company by the National Registry
At ERP Lawyers, we take care of the entire process for you:
✔️ Tax calculation
✔️ Legal compliance
✔️ On-time local payment
Don’t risk fines or losing your company. 📩Contact Us Now
