What to decide before you go to the notary
The notary drafts; the notary does not decide. Bringing this settled saves time and corrections:
- The type: S.A. or S.R.L. Not a matter of style: it changes how many people it takes to run it and whether someone can join without permission. The comparison.
- The name. It can be a chosen name or a numbered company. If you pick a name, bring alternatives in case it is taken.
- Who the members are and with what percentages.
- Who administers it and with what powers. An S.A. needs a president, a secretary, a treasurer and an auditor filled; an S.R.L. needs one manager.
- The share capital and the registered address.
The procedure
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Deed before a notary
The notary drafts the incorporation agreement with what you decided. The members sign.
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Stamps and registry fees
There are fiscal stamps and fees paid on filing. The amount depends on the declared share capital, among other things.
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Filing with the National Registry
Done online, through the Registry's platform. The notary handles it.
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Registration and the company tax number
If there are no defects, registration comes through in the order of five to ten business days. With it the cédula jurídica is born.
What it costs
No closed figure here, because there is not one: the cost depends on the declared capital, the notary's fees and the stamps. Ask for a quote before you commit, and ask for it broken down — notarial fees are one thing and duties are another.
What starts running the moment it is registered
This is the part that surprises people, and the reason the decision deserves thought. From registration the company owes:
- The corporate tax, every January, trading or not.
- The beneficial owners declaration, with a short deadline right after incorporation.
- The inactive company information return, if it does not trade.
- And if it does trade: tax registration, electronic invoicing and the monthly filings.
If you are a foreigner
You do not need to be a resident to be a member or an administrator of a Costa Rican company, and this is the usual route for buying property here. Three practical notes:
- You will need an identification the system accepts. A passport works for the deed; for tax purposes you may need a NITE.
- Most foreign buyers end up with an S.R.L., and usually for the right reason: no board to staff and control over who joins.
- A company that only holds a house is still a company. Budget the January cost before deciding it is the cheaper route.
From the tax number to the first invoice
Once the company exists and its activity is registered, the credentials go in once and the invoicing starts.
See how it worksAbout this article. The procedure and the registration times are those of the National Registry; the obligations that arise on registration come from Law 9428 and the beneficial owners regime. No cost figure is given because it depends on capital, fees and stamps — ask for an itemised quote.
Verified as of 24 September 2026. This is information, not legal advice — incorporating is a matter for a notary.
Sources: National Registry Current legal texts (Sinalevi)