Costa Rica Company Tax and Annual Compliance in 2026 — What You Actually Owe, Every Year

"Territorial tax system" is the first thing anyone learns about Costa Rica, and it leads a lot of people to assume a dormant holding company owes nothing at all. It doesn't work that way: a Costa Rica S.R.L. that generates zero Costa Rica-sourced income can still owe real money every year, to two different government bodies, for reasons that have nothing to do with profit. Here's what a standard Costa Rica S.R.L. actually owes, to whom, and by when.

What you don't owe

Costa Rica taxes on a territorial basis: income that is genuinely foreign-sourced — earned, contracted, and delivered outside Costa Rica — generally falls outside the Costa Rican corporate income tax net. A holding company or an internationally-facing service business with no Costa Rica-sourced income typically owes no corporate income tax. This is the core reason the jurisdiction gets used for holding structures and cross-border service operations in the first place.

What you owe every year, regardless

The Impuesto a las Personas Jurídicas. Every registered legal entity — active or completely dormant — owes this flat annual tax, calculated as a percentage of the 2026 base salary (₡462,200):

Inactive companies: 15% of base salary = ₡69,330
Active, gross income under 120 base salaries in the prior period: 25% = ₡115,550
Active, gross income between 120 and 280 base salaries: 30% = ₡138,660
Active, gross income of 280 base salaries or more: 50% = ₡231,100

For the 2026 period, this fell due on 2 February 2026 (the first business day after 31 January). Micro and small businesses registered with the Ministerio de Economía, Industria y Comercio (MEIC), and small agricultural producers registered with the Ministerio de Agricultura y Ganadería (MAG), are exempt.

The Timbre de Educación y Cultura. A small annual stamp tax on every registered commercial company, based on net capital, due between February and March each year with 31 March as the final deadline:

Net capital up to ₡500,000: ₡5,000
₡500,001 to ₡2,000,000: ₡6,000
₡2,000,001 to ₡4,000,000: ₡12,000
Over ₡4,000,000: ₡18,000

The RTBF Declaration. Every legal entity must file an annual beneficial ownership declaration with the Registro de Transparencia y Beneficiarios Finales, via the Central Bank's Central Directo platform. The exact filing window is set annually — for the 2026 ordinary period, the declaration window was announced as 1-30 April 2026 — so it's worth confirming the current year's dates directly on Central Directo before relying on last year's calendar.

What happens if you miss one

Missing the Impuesto a las Personas Jurídicas deadline classifies the company as delinquent, adds interest and late-payment penalties under Costa Rica's Código de Normas y Procedimientos Tributarios, and — critically — non-payment for three consecutive periods can trigger administrative dissolution of the company by the Registro Nacional.

Missing the RTBF declaration carries its own penalty: a proportional fine of up to 2% of gross income from the prior period's profits declaration, plus a practical lockout — the Registro Nacional will not issue certifications of legal standing (personería jurídica) or register documents for a company that isn't current on its RTBF filing, and notaries are required to flag the non-compliance on any document they issue for it.

Missing the Timbre de Educación y Cultura adds 10% annual interest plus a 1%-per-month late penalty, capped at 20% of the amount owed.

Where to confirm this yourself

Ministerio de Hacienda (Impuesto a las Personas Jurídicas, corporate income tax): hacienda.go.cr
Instituto Costarricense sobre Drogas / Unidad de Inteligencia Financiera (RTBF): icd.go.cr
Central Directo (RTBF filing platform, Banco Central de Costa Rica): centraldirecto.fi.cr
Primary legislation: Ley del Impuesto a las Personas Jurídicas (Ley N° 9428); Ley de Registro de Transparencia y Beneficiarios Finales (Ley N° 9416); Ley N° 5923 (Timbre de Educación y Cultura); Decreto Ejecutivo N° 45333-H (2026 income tax brackets)

How Otonomos helps

We form and maintain Costa Rica S.R.L.s and track the Impuesto a las Personas Jurídicas, the Timbre de Educación y Cultura, and the RTBF declaration as part of keeping your entity in good standing — not left for you to discover when the Registro Nacional refuses to issue a certification.

Set up or transfer your Costa Rica entity with Otonomos: Order a Costa Rica S.R.L. · Book a free call

Sources: Ministerio de Hacienda de Costa Rica, hacienda.go.cr (Aviso Informativo Vencimiento Impuesto a Personas Jurídicas 2026; Decreto Ejecutivo N° 45333-H); Instituto Costarricense sobre Drogas / UIF, icd.go.cr; Ley N° 9428, Ley N° 9416, Ley N° 5923. Verified against primary government sources, August 2026.

Disclaimer: No legal, tax, or regulatory advice. Confirm current fees, thresholds, and deadlines with your accountant or the Ministerio de Hacienda before relying on any figure above.