How to Dissolve a Company in Costa Rica (2026)

Home › Blog › How to Dissolve a Company in Costa Rica How to Dissolve a Company in Costa Rica: Complete 2026 Legal Guide Quick Take Dissolving a company in Costa Rica involves two phases: dissolution (the decision to cease operations) and liquidation (paying debts and distributing assets). Since Circular DPJ-001-2025 (National Registry, February 2025), […]

Costa Rica Corporate Compliance Calendar 2026: Tax Deadlines

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 📌 Quick Take Every company in Costa Rica has legal, tax, accounting and labor obligations throughout the year. The key […]

Costa Rica UBO 2026: POA Legal Update & DPJ-002-2026

Home › Corporate Blog › UBO Registry Costa Rica 2026, Circular DPJ-002-2026 & Special Power of Attorney Rule UBO Master Guide: UBO Registry 2026 in Costa Rica, Circular DPJ-002-2026 & the New Special Power of Attorney Rule Everything you need to know about the Ultimate Beneficial Owner (UBO) Registry in Costa Rica, including Circular DPJ-002-2026, […]

Inactive Companies Income Statement

Inactive Companies Income Statement in Costa Rica: Form 272 (Former D-195) If your Costa Rica corporation is dormant and does not carry out business activity, it may still have to file an annual informational return. Today, inactive legal entities file through TRIBU-CR under Form 272, while many taxpayers and advisers still refer to the obligation […]

Starting a Business in Costa Rica: Tips and Steps

Company Formation · Costa Rica How to Start a Business in Costa Rica – Complete Legal Guide (2026) Starting a business in Costa Rica is a smart move for entrepreneurs targeting the U.S.–LatAm corridor. With political stability, strong rule of law and FTA access, Costa Rica is a prime destination for company registration, business licenses […]

Legal and Tax Implications for Inactive Companies In Costa Rica

Home › Blog › Inactive Companies in Costa Rica Legal & Tax Obligations for Inactive Companies in Costa Rica (Updated 2026) By AG Legal · Updated 2026 Quick Take: Before 2018, inactive companies in Costa Rica were commonly used for holding assets with minimal compliance duties. That changed with the Public Finance Strengthening Law, which […]

Costa Rica Gambling License: What’s Possible in 2026

Home › Blog › Costa Rica Gambling License: Legal Guide Costa Rica Gambling License: What’s Actually Possible in 2026 (The Updated Legal Guide for Offshore iGaming) Quick take (2026 update): Costa Rica still does not issue a traditional online gambling license. Instead, offshore casinos and sportsbooks operate using a data-processing (support) structure under Law 9050, […]

Investment in Costa Rica: Guide for Foreign Investors

Home › Blog › Investment in Costa Rica Investment in Costa Rica: The Complete 2026 Guide for Foreign Investors By AG Legal · Updated 2026 Quick Take: Costa Rica is one of the safest, fastest-growing, and most investor-friendly destinations in Latin America. With political stability, strong legal protections, free trade zones, a highly educated workforce, […]