Corporate Tax Costa Rica
Law 9428

Who is subject to pay this tax?

Commercial companies, companies with a foreign branch or their legal representative and individual limited liability companies, registered or from now on registered in the Registry of Legal Entities of the National Registry.

Payment period.

The payment period is from January 1 to January 31. Registered companies must pay the proportional amount at the time of registration in the National Registry. 

Tax Exemptions.

 All legal persons registered in the RUT and reported as exempt by the MEIC as SMEs or MAG in PIMA. 


  • Interests in charge of the taxpayer as established in article No. 57 of the Code of Tax Rules and Procedures. 
  • The National Registry may not issue certifications of legal status, literal certifications of society, or register any document in favor of the legal entity that is in debt. 
  • Legal persons in default of this tax may not contract with the State or any public institution. The debts of this tax will constitute preferential legal mortgage or preferential pledge. The accumulation of the non-cancellation of three consecutive periods will be grounds for dissolution, prior publication by means of an edict.
 Source: Law 9428

Electronic invoicing Costa Rica
tax documents transmitted at the time of selling goods or services.