--- updatedAt: 2026-08-27T14:54:52.000Z agentTools: projectIndex: https://helpdesk.otonomos.com/llms.txt --- # 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](https://www.hacienda.go.cr/) * **Instituto Costarricense sobre Drogas / Unidad de Inteligencia Financiera** (RTBF): [icd.go.cr](https://icd.go.cr/portalicd/index.php/registro-transparencia-beneficiarios-finales-uif-menu) * **Central Directo** (RTBF filing platform, Banco Central de Costa Rica): [centraldirecto.fi.cr](https://www.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.](https://otonomos.com/order/costa-rica-s-r-l?utm_source=helpdesk\&utm_medium=referral\&utm_campaign=tax_costa_rica_2026) · [Book a free call](https://calendly.com/d/dmf-tys-ssx?utm_source=helpdesk\&utm_medium=referral\&utm_campaign=tax_costa_rica_2026\&ref=helpdesk.otonomos.com) *** *Sources: Ministerio de Hacienda de Costa Rica, [hacienda.go.cr](https://www.hacienda.go.cr/) (Aviso Informativo Vencimiento Impuesto a Personas Jurídicas 2026; Decreto Ejecutivo N° 45333-H); Instituto Costarricense sobre Drogas / UIF, [icd.go.cr](https://icd.go.cr/portalicd/index.php/registro-transparencia-beneficiarios-finales-uif-menu); 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.*