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 […]
Category: Taxes
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 Corporate Tax 2025 (Law 9428): Rates, Deadlines & Penalties
Home › Blog › Costa Rica Corporate Tax (Law 9428) Corporate Tax on Legal Entities in Costa Rica (Law No. 9428): 2025 Rates, Deadlines, Penalties & Practical Guide Quick take: All Costa Rican legal entities—active or inactive—must pay the annual Corporate Tax under Law 9428. The amount depends on income brackets tied to the official […]
Tax Crime in Costa Rica
Home ›Blog ›Tax Crime in Costa Rica Tax Crime in Costa Rica (2025 Guide): Legal Thresholds, Penalties, Procedure, and Risk Mitigation Quick take: In Costa Rica, tax fraud becomes a criminal offense—not just an administrative infraction—when the amount defrauded reaches at least 500 base salaries.In 2025, the base salary is ₡462,200, so the criminal threshold […]
6 New Reasons to be a Resident in Costa Rica
Costa Rica is a small Central American country known for its beautiful beaches, biodiversity, and friendly locals. It is also a popular destination for tourists and expats alike, thanks to its low cost of living and high quality of life. With the approval of Law 9996, new incentives were created, which grant exceptional Costa Rica […]
Reinstaling of dissolved companies
🧾 Reinstating Dissolved Corporations in Costa Rica (Law 10255): Complete Legal Guide On May 31, 2022, Costa Rica enacted Law No. 10255, published in the Official Gazette (La Gaceta No. 100), introducing a legal process for the reinstatement of dissolved corporations. The purpose is to reactivate commercial entities and stimulate the national economy by allowing […]
Law for the Attraction of Investors, Rentiers, and Retirees
ARTICLE 1- Object of the law The purpose of this law is to create the regulatory framework to encourage the attraction of investors, rentiers, and retirees, thus protected by Law 8764, General Law of Migration and Foreigners, of August 19, 2009, to contribute to the Costa Rican economic reactivation in a post-Covid-19 pandemic period. ARTICLE […]
Double Taxation
Today, commercial activity has become increasingly globalized, with many companies expanding their operations across international borders. When a company operates in multiple countries, a dilemma suddenly arises: where should its income be reported? Where should taxes be paid? Every country has its own tax regulations, and, as per its sovereignty, a company may be required […]