by Erp Lawyers | Mar 17, 2026 | Articles, Obligations and Taxes
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...
by Erp Lawyers | Mar 11, 2026 | Articles, Judicial Collection
Introduction Corporate delinquency in Costa Rica is rising and forcing companies to rethink how they manage their accounts receivable. After remaining close to 2.2% between 2022 and 2023, the corporate delinquency rate increased to 3.8% in 2025, with projections...
by Erp Lawyers | Mar 4, 2026 | Articles, Tax Law
Introduction March is an important month for several tax obligations in Costa Rica. One of the most relevant is the income tax, which applies to both individuals and companies depending on their level of income. Understanding how this tax works and the applicable tax...
by Erp Lawyers | Feb 23, 2026 | Articles, Migration Law, Retiring
Why Is Costa Rica One of the Best Retirement Destinations in the World? Retirement in 2026 is no longer just about lowering expenses. It is about choosing how — and where — you want to live the next 20 or 30 years of your life. The Global Retirement Index by...
by Erp Lawyers | Feb 18, 2026 | Articles, Moving to Costa Rica
Costa Rica: The Oasis of the World in 2026 Why Does Costa Rica Stand Out in an Unstable World? In 2026, the world faces an unprecedented convergence of simultaneous pressures: active armed conflicts, tariff wars increasing supply chain costs, Europe’s housing crisis,...
