Costa Rican corporate tax: who pays and how much

In one sentence: the tax under Law 9428 is paid by every company registered with the National Registry, active or inactive, it is due before 31 January each year, and its amount is a percentage of the salario base, the statutory reference wage.

Who pays it

Practically any corporate structure registered with the National Registry:

Corporations (S.A.)
Limited liability companies (S.R.L.)
Limited partnerships
Individual limited liability enterprises
Branches of foreign companies and their representatives

Whether it trades or not. This is the point that most surprises anyone who set up a company “just in case” and left it sitting. The obligation arises from being registered, not from invoicing.

How much

The amount is a percentage of the salario base in article 2 of Law 7337 — the same reference used across many other rules. For 2026 that base is ₡462,200, set by the Judiciary's Superior Council.

The rate runs from 15 % to 50 % of that base, in four steps, depending on whether the company is registered as a taxpayer and on the gross income in its last profits return:

Rate	The calculation	2026 amount
15 %	462,200 × 0.15	₡69,330
25 %	462,200 × 0.25	₡115,550
30 %	462,200 × 0.30	₡138,660
50 %	462,200 × 0.50	₡231,100

The lowest rate corresponds to companies not registered as taxpayers; the other three to registered ones, according to their gross income band. Confirm which applies to you in the official publication before paying: the step depends on your last return.

The reference wage has not moved in five years. That is why the 2026 amounts are the same as previous years'. The day it rises, all four rise — and so do the thresholds of other things tied to it.

When it is paid

Before 31 January. It is an annual payment and it does not prorate: a company registered in December owes the full year.

What happens if you do not pay

Not paying for three consecutive periods is grounds for dissolution. The tax authority passes the list to the National Registry, the notice is published, and the registration is cancelled.

And the debt does not disappear: it can be pursued against the last registered shareholders, who become jointly liable. That is the part worth knowing before deciding to let a company lapse.

If you are a foreign owner

Two things worth knowing. First, a company holding property counts: the tax attaches to the registration, not to the activity. Second, the payment deadline falls in January, which for many seasonal owners is exactly when they are not in the country — and nobody sends a reminder.

From Ticuenta

The January date, in view

The corporate tax has a fixed date and no reminder. Ticuenta keeps it alongside the monthly deadlines, so it does not arrive as a surprise.

See how it works

About this article. The tax, the rates and the dissolution grounds come from Law 9428; the reference wage, from article 2 of Law 7337, set each year by the Judiciary's Superior Council. The band that applies depends on your last profits return — confirm it before paying.

Verified as of 24 September 2026. Amounts change when the reference wage does. This is information, not tax advice.

Sources: Current legal texts (Sinalevi) Ministry of Finance

Costa Rican corporate tax: who pays, how much and what happens if you do not