Accounting & Tax in Costa Rica
Stay current on Hacienda's income tax, IVA, and the separate impuesto a personas jurídicas year-round, so your Costa Rican entity never falls out of good standing.
Annual Return Deadline
March 15
Tax ID
Cédula Jurídica
Primary Registry
Ministerio de Hacienda
Accounting & Tax in Costa Rica: What You Need to Know
A Costa Rican entity pays a flat 30% corporate income tax above ₡119,174,000 in gross annual income, since a foreign-owned subsidiary of any real size typically doesn't qualify for the scaled 5-20% small-taxpayer rates. The annual income tax return is filed through TRIBU-CR, due March 15. IVA runs at 13% general (with 4%/2%/1% reduced rates for specific goods and services), filed monthly through Form 150, with mandatory electronic invoicing on the current XML schema, and only invoices in "Aceptado" status generate input VAT credit. Separately from income tax, the annual impuesto a personas jurídicas is a flat corporate-entity tax due within the first 30 days of January, owed whether or not the company has any activity, and the RTBF beneficial-ownership declaration is filed every April through the Central Bank's Central Directo platform. Transfer pricing documentation is required for any related-party transaction with a foreign parent regardless of amount, with a separate informative return (D-273) mandatory only above defined size or Free Zone thresholds.
Key Requirements
30% flat corporate income tax above ₡119,174,000 in gross annual income, since a foreign-owned subsidiary of any real size typically doesn't qualify for the scaled 5-20% small-taxpayer rates
Annual income tax return filed through TRIBU-CR, due March 15 (moved to the next business day when it falls on a weekend)
13% general IVA (4%/2%/1% reduced rates for specific goods and services), filed monthly through Form 150, with mandatory electronic invoicing on the current XML schema and input VAT credit only generated by invoices in "Aceptado" status
Annual impuesto a personas jurídicas, a flat corporate-entity tax separate from income tax, due within the first 30 days of January and owed whether or not the company has any activity
RTBF beneficial-ownership declaration filed annually in a fixed April window through the Central Bank's Central Directo platform, not Hacienda
Transfer pricing documentation required for any related-party transaction regardless of amount, with a separate annual informative return (D-273) mandatory only above defined size or Free Zone thresholds, due March 31
Common Challenges
An inactive company still owes real annual taxes
The impuesto a personas jurídicas and the RTBF declaration are both due whether or not the entity has any activity. Three consecutive years of non-payment triggers the Registro's own automatic, involuntary dissolution of the company.
RTBF non-compliance blocks routine registry actions
A company flagged non-compliant on its beneficial-ownership declaration cannot obtain certifications or register documents at the Registro Nacional, and separately faces Art. 84 bis sanctions. This can stall an otherwise routine corporate change.
Transfer pricing documentation is owed even without a size-based filing trigger
Any related-party transaction, at any amount, requires documentation on file to support it. The separate D-273 informative return only kicks in above defined thresholds, but the underlying documentation obligation applies regardless of size.
How NavviPal Helps
Annual income tax return and monthly IVA filings handled through TRIBU-CR on their respective deadlines
Impuesto a personas jurídicas and RTBF declarations filed on schedule, even for a dormant entity
Transfer pricing documentation maintained for related-party transactions with the foreign parent, with the D-273 return prepared if size thresholds are crossed
NIIF-compliant financial statements prepared and accounting records retained for the required period
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