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 pay this tax is March 31.
Who must pay the TEC?
The TEC applies to:
- Costa Rican corporations
• branches of foreign companies registered in the country.
The tax must be paid even if the company had no business activity during the year.
How much must be paid?
The amount depends on the company’s registered share capital.
Generally the payment ranges between:
₡5,000 and ₡18,000
The law establishes a progressive table based on the capital declared.
How is the TEC paid?
The payment can be made through:
- D-110 tax form
• authorized banking entities.
The payment period is typically February and March.
What happens if the payment is late?
Failure to pay the TEC on time may result in:
- 10% annual interest
• late payment penalties
• administrative difficulties for corporate procedures.
Need assistance?
At ERP Lawyers & Associates, we assist companies with corporate compliance and tax obligations in Costa Rica.
📩 Contact us for guidance and ensure your company meets its obligations on time.
