Corporate Compliance Calendar for Your Costa Rica Company 2026: Complete Guide and Downloadable Deadlines
By Gonzalo Gutiérrez, Corporate Law & Compliance • Updated: July 8, 2026 • 16 min read • AG Legal Costa Rica
Every company in Costa Rica has legal, tax, accounting and labor obligations throughout the year. The key 2026 deadlines are: January 15 (Luxury Home Tax, if applicable), January 30 (Corporate Tax / Legal Entity Tax), March 16 (Income Tax Return, D-101), March 31 and June 30 (D-273 Transfer Pricing return, if applicable), April 1–30 (UBO / Transparency Registry), quarterly partial income tax payments in June, September and December, and September 5 (new deadline to register the company’s official email address). At the end of this guide you can download the full calendar as an .ics file for Google Calendar, Outlook or your phone.
- Why this compliance calendar matters
- Month-by-month compliance calendar 2026
- Tax obligations for Costa Rica companies
- Special obligations: inactive companies, luxury home tax, transfer pricing and company email
- Accounting and corporate books obligations
- Labor and social security (CCSS) obligations
- Registry, municipal and PROCOMER obligations
- Download the calendar (Google Calendar, Outlook, iPhone)
- What happens if you miss a deadline
- Frequently asked questions
Why This Compliance Calendar Matters
A company in Costa Rica —active or inactive— doesn’t just exist to run a business: it exists as a legal entity with its own obligations before the Tax Authority (Hacienda), the National Registry, the Central Bank, the social security system (CCSS), the local municipality and, in some cases, PROCOMER. Many of these obligations apply even if the company generated no revenue during the year.
The real risk isn’t just not knowing an obligation exists — it’s losing track of when it’s due. A single missed deadline can trigger fines, interest, a “non-compliant” flag at the National Registry, or the inability to obtain the corporate standing certificates you need for banking and commercial transactions.
Would you rather have AG Legal track all of these deadlines for you?
Month-by-Month Compliance Calendar 2026
These are the key dates for a company with an ordinary fiscal year (January–December). Monthly obligations for VAT, withholding taxes and CCSS repeat every month and aren’t listed twelve times for visual simplicity; see the relevant section below.
📌 Jan 15: Luxury Home Tax due (if the company owns a qualifying residential property).
📌 Jan 30: Corporate Tax (Legal Entity Tax) due.
📌 Good time to reconcile accounting books before the income tax close.
📌 Monthly VAT, withholdings and CCSS continue.
📌 Mar 16: Income Tax Return (D-101) due for fiscal year 2025.
📌 Mar 31: D-273 Transfer Pricing return due for FY 2024 (related-party taxpayers).
📌 Apr 1–30: UBO / Transparency Registry (RTBF) filing before the Central Bank.
📌 Apr 30: Inactive Company Return (Form 272, formerly D-195), mandatory for every inactive company.
📌 Apr 30: PROCOMER Annual Operations Report (Free Trade Zone companies only).
📌 Review INS workers’ insurance policy and payroll for salary adjustments.
📌 Monthly VAT, withholdings and CCSS continue.
📌 Jun 30: 1st partial payment of 2026 corporate income tax.
📌 Jun 30: D-273 Transfer Pricing return due for FY 2025.
📌 Mid-year review of corporate books and pending minutes.
📌 Monthly VAT, withholdings and CCSS continue.
📌 Confirm renewal of the INS Workers’ Risk policy if it expires in H2.
📌 Monthly VAT, withholdings and CCSS continue.
📌 Sep 30: 2nd partial payment of 2026 corporate income tax.
📌 Sep 5: deadline to register the company’s official email address with the National Registry.
📌 Begin year-end tax planning with your accountant.
📌 Monthly VAT, withholdings and CCSS continue.
📌 Accrue and calculate each employee’s Christmas Bonus (aguinaldo).
📌 Monthly VAT, withholdings and CCSS continue.
📌 Dec 20: Christmas Bonus (aguinaldo) payment deadline.
📌 Dec 31: 3rd partial payment of 2026 corporate income tax.
📌 Close of fiscal year 2026.
Tax Obligations for Costa Rica Companies
| Obligation | Authority | 2026 Deadline | How AG Legal helps |
|---|---|---|---|
| Corporate Tax (Legal Entity Tax) | National Registry / TRIBU-CR | January 30 | Correct amount calculation, filing and proof of payment. |
| Income Tax Return (D-101) | Ministry of Finance (TRIBU-CR) | March 16 | Coordination with your accountant and legal review of the return. |
| UBO / Transparency Registry (RTBF) | Central Bank of Costa Rica | April 1–30 | Preparation of powers of attorney, digital signature and filing. |
| VAT return and payment (D-104) | TRIBU-CR | First 15 calendar days of each month | Review of e-invoicing and tax-credit consistency. |
| Withholding taxes (D-103) | TRIBU-CR | First 15 calendar days of each month | Review of withholdings on salaries, fees, rent and payments abroad. |
| Partial income tax payments | TRIBU-CR | June, September and December | Estimating amounts with your accountant to avoid over- or underpayment. |
| Informational return (D-270, formerly D-151) | TRIBU-CR | Monthly, from 2026 | Verifying suppliers and clients are correctly reported. |
Note: if your company has a special fiscal year authorized by the Tax Authority, these deadlines shift proportionally. Always confirm with your accountant or with AG Legal.
If your company pays salaries, professional fees, rent, dividends or payments abroad, it acts as a withholding agent: it must withhold the applicable percentage, report it and pay it to the Tax Authority within the first 15 calendar days of the following month. This is a monthly obligation as important as VAT, and it applies to most companies that have employees or lease their premises. Failing to withhold when required can make the company liable for the unwithheld tax.
Special Obligations for Costa Rica Companies
Inactive Company Return (Form 272, formerly D-195)
If your company is registered as an inactive legal entity with the Tax Authority —it does not invoice, sell or generate operating income— it generally does not file the D-101 income tax return, but it must always file this informational return, now identified in TRIBU-CR as Form 272 (the former “D-195”). The obligation is never waived: an inactive company must file even if it has no assets, debts or equity to report. When it does hold them, it must report real estate, vehicles, bank accounts, debts and equity. The general deadline is April 30. It also applies to pre-operating companies and, through the liquidator, to dissolved companies. See AG Legal’s full guide on the inactive company return, and the legal and tax implications for inactive companies.
Luxury Home Tax (if the company owns real estate)
If your company is the registered owner of a residential property for habitual, occasional or recreational use, and the value of the construction plus fixed installations exceeds CRC 143,000,000 (Executive Decree No. 45358-H), the Solidarity Tax for the Strengthening of Housing Programs (commonly called the “luxury home tax”) applies. Payment is due each January 15, and the sworn return (form D-174/D-179) is filed every three years. This tax applies whether the owner is an individual or a company. See AG Legal’s full guide and calculator.
D-273 — Transfer Pricing Return
This applies to taxpayers with related-party transactions (companies in the same group, parents, subsidiaries, or shareholders with a relevant stake). Specifically, it must be filed by national large taxpayers, Free Trade Zone companies with related-party transactions, and taxpayers whose related-party transactions exceed, jointly or separately, the equivalent of 1,000 base salaries in the year. The 2026 calendar is unusual because two returns overlap:
| Fiscal year | Filing deadline | Legal basis |
|---|---|---|
| 2024 (transitional) | March 31, 2026 (elapsed) | Res. MH-DGT-RES-0043-2025 |
| 2025 | June 30, 2026 | Res. MH-DGT-RES-0026-2025 |
| 2026 onward (December close) | June 30 of the following year | 6 months after fiscal close |
| Special fiscal-year taxpayers | 6 months after their authorized close | Res. MH-DGT-RES-0026-2025 |
Company Email Address Registration
Under Law No. 10,597, every company must register an official email address with the National Registry to receive legal notices. The Registry extended the deadline through Directive DPJ-001-2026: originally June 4, 2026, now September 5, 2026. From that date, the Registry of Legal Entities may reject documents from companies that have not complied (appointments, bylaw amendments, powers of attorney, etc.). See AG Legal’s full guide on this filing.
Is your company’s email address registered and its transfer pricing return up to date?
Accounting and Corporate Books Obligations
Beyond filings with the Tax Authority, every company must keep its accounting and corporate records in order all year round:
- Up-to-date accounting books: journal, general ledger, and inventory & balance sheet records, backed by every e-invoice issued and received.
- Monthly bank reconciliation, not just at year-end — it’s the foundation for an income tax return with no inconsistencies.
- Corporate legal books: Shareholders’ Meeting Minutes Book, Shareholder or Quotaholder Registry Book, and Board of Directors Minutes Book (for corporations / S.A.), updated with every relevant resolution.
- Annual financial statements (income statement and balance sheet), which support both the income tax return and any banking or investment process.
- Documentary support for deductible expenses, with a valid electronic voucher for each transaction.
An inactive company does not file the income tax return (D-101), but it must always file the Inactive Company Return (Form 272, formerly D-195) by April 30, even if it has no assets, debts or equity. It must also pay the Corporate Tax and comply with the UBO / Transparency Registry. Inactivity does not waive any of these obligations.
Labor and Social Security (CCSS) Obligations
CCSS payroll: filing and payment are different dates
A common mistake is assuming the CCSS payroll is filed and paid on the same day. In fact, the CCSS calendar clearly separates the two:
| Procedure | 2026 deadline |
|---|---|
| Standard payroll filing (common employer) | From the 26th of each month to the fourth business day of the following month. |
| Payroll filing (large filers) | From the 26th of each month to the third business day of the following month. |
| Invoice payment | Between the 16th and 20th of each month, per the date assigned in the Virtual Office. |
Exact dates follow the CCSS institutional schedule and may shift due to administrative provisions or holidays. Always check the calendar published in the Virtual Office before each monthly close.
Reporting salaries to the CCSS that are lower than what is actually paid, or registering an employee under a job title different from their real role, exposes the company to collection proceedings, fines and interest in a CCSS inspection, plus employer liability. Payroll must reflect each person’s real salary and real position, always respecting the legal minimums. Check the Costa Rica minimum and average salary reference to make sure your payroll is correct.
- Workers’ Risk insurance (INS): mandatory for every worker, with annual renewal and adjustment based on payroll changes.
- Christmas Bonus (aguinaldo): mandatory payment of the proportional thirteenth-month salary, no later than December 20. See our guide on the Christmas Bonus.
- Vacation and notice/severance correctly calculated and documented in each employee’s file.
- Internal work regulations updated if the company has more than 10 employees.
Registry, Municipal and PROCOMER Obligations
- Municipal business license (patente): filing and payment per the schedule of the municipality where the company operates; in most cantons it is quarterly, with amounts based on the prior year’s gross income.
- Real estate tax declaration before the municipality, to update the property’s fiscal value (every 5 years, or sooner if there are significant changes).
- Registered official email address with the National Registry (see the special obligations section above).
- Keeping legal representation current and powers correctly registered with the National Registry.
- PROCOMER Annual Operations Report (AOR): exclusive to companies under the Free Trade Zone Regime. It must be filed within 4 months after the fiscal year-end (April 30 for a January–December year), through the SIAN platform, with financial statements, the D-101, and certification of legal standing and share capital. Non-compliance can lead to suspension of the regime’s benefits.
Would you like us to review your company’s current compliance status?
Download the Full Calendar
Add all these dates directly to your personal or administrative team’s calendar. The file works with Google Calendar, Outlook, Apple Calendar and your phone’s calendar app, and includes automatic reminders before each deadline.
📅 Costa Rica Corporate Compliance Calendar 2026
Compatible with Google Calendar, Outlook, iCloud/iPhone and Android. When you open the file, your calendar will ask whether you want to add it. Includes the annual and quarterly tax obligations, plus the monthly recurrences of VAT, withholding taxes, and CCSS filing and payment.
What Happens If You Miss a Deadline
- Financial fines that in some cases start at half a base salary (approx. CRC 231,100 in 2026) per omitted return.
- Late-payment interest on any tax still owed.
- Inability to certify corporate standing or register documents with the National Registry while non-compliance persists (Corporate Tax, UBO Registry, or unregistered email address).
- Restrictions on contracting with the State and its institutions.
- Suspension of Free Trade Zone benefits if the PROCOMER Annual Operations Report is not filed.
- Risk of dissolution after prolonged non-payment of the Corporate Tax.
Related Reading on Costa Rica Corporate Law
Frequently Asked Questions
Does an inactive company have the same obligations as an active one?
It doesn’t file the income tax return (D-101), but it must still pay the Corporate Tax, comply with the UBO Registry, register its email address, and always file the Inactive Company Return (Form 272, formerly D-195) by April 30 — even if it has no assets or equity.
What is the difference between filing and paying the CCSS payroll?
They are two separate procedures with different dates. Standard payroll filing runs from the 26th of each month to the fourth business day of the following month (third business day for large filers), while payment of the resulting invoice is made between the 16th and 20th of the month, per the date assigned in the CCSS Virtual Office.
Which companies must file the D-273 Transfer Pricing return?
Taxpayers with related-party transactions above the thresholds set by the Tax Authority. For 2026, two returns must be filed: FY 2024 (due March 31, 2026) and FY 2025 (due June 30, 2026).
Must my company file withholding tax returns?
Yes, if it pays salaries, professional fees, rent, dividends or payments abroad. In those cases it acts as a withholding agent and must file and pay the withholdings within the first 15 calendar days of the following month, just like VAT.
What happens if my company doesn’t register its email address by September 5, 2026?
The Registry of Legal Entities may reject the company’s documents — including appointments, bylaw amendments and powers of attorney — until the email registration is regularized.
Can AG Legal handle all of these obligations for me?
Yes. AG Legal provides legal support and coordination with your accountant for complete annual compliance: Corporate Tax, UBO Registry, company email, transfer pricing, corporate books review, and support with any non-compliance notice.
Don’t Leave Your Corporate Compliance to Chance
AG Legal helps you stay on top of your company’s full compliance calendar — tax, accounting, labor and registry — with reminders and support throughout the year.
About the Author: Gonzalo Gutiérrez
Attorney specializing in corporate and tax law in Costa Rica, with experience in company incorporation, annual tax compliance, and representation before the National Registry, the Tax Authority and the Central Bank.
This article is for informational purposes only and does not constitute individualized legal or accounting advice. The dates correspond to the official 2026 calendar of the Tax Authority, the National Registry, the Central Bank, the CCSS and PROCOMER, and may vary depending on each company’s specific fiscal year or activity. Always confirm your particular situation with your legal and accounting advisor.