Home › Blog › Commercial Law › Mergers & Acquisitions Mergers and Acquisitions in Costa Rica: A Legal Guide for Investors Mergers and acquisitions in Costa Rica aren’t primarily governed by the Commercial Code — Costa Rican legal scholarship itself acknowledges that its statutory treatment of corporate combinations is thin and imprecise. The real regulatory […]
Category: Taxes
Capital Gains Tax in Costa Rica: What Investors Need to Know
Home › Blog › Tax Law › Capital Gains Tax Capital Gains Tax in Costa Rica: What Foreign Investors Need to Know Before Selling The capital gains tax in Costa Rica catches many foreign investors off guard — not because the rate is unreasonable, but because they learn about it too late. Selling real estate, […]
Costa Rica Corporate Compliance 2026: Calendar Deadlines
Home › Blog › Commercial Law › Corporate Compliance Costa Rica Corporate Compliance Calendar 2026: Deadlines, Obligations and Company Planner Costa Rica corporate compliance is not one annual filing. A company can have corporate, tax, beneficial-ownership, payroll, municipal and special-regime obligations running on different calendars at the same time. This 2026 guide organizes the deadlines […]
Costa Rica Luxury Home Tax: 2026 Guide & Calculator
Costa Rica Luxury Home Tax: 2026 Guide & Calculator for Foreign Owners | AG Legal Costa Rica Luxury Home Tax: 2026 Guide & Calculator for Foreign Owners A concise 2026 guide to the Solidarity Tax for the Strengthening of Housing Programs. Essential facts, calculation thresholds, and an interactive tool for U.S. buyers, expats, and investors […]
Inactive Companies Income Statement in Costa Rica: Form 272 (Former D-195)
Home › Blog › Commercial Law › Form 272 Inactive Company Filing Costa Rica Form 272 for Inactive Companies: Informational Return (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 […]
Inactive Companies in Costa Rica: Obligations 2026-2027
Home › Blog › Commercial Law › Inactive Companies in Costa Rica Inactive Companies in Costa Rica 2026-2027: Obligations, Risks and What Happens Next Inactive does not mean obligation-free. A Costa Rican company that holds a single property, sits dormant after a paused project, or was formed for a deal that never closed is still […]
Costa Rica Corporate Tax Rate 2026-2027
Home › Blog › Commercial Law › Costa Rica Corporate Tax Costa Rica Corporate Income Tax 2026: Rates for Companies, Calculator and 2027 Planning If you are budgeting a Costa Rican operation, the useful question is not simply whether companies “pay 30% tax.” The Costa Rica corporate tax rate depends first on the company’s annual […]
Tax Crime in Costa Rica
Home › Blog › Criminal Law › Tax Crime in Costa Rica Tax Crime in Costa Rica: 2026 Guide to Thresholds, Penalties, and the Legal Excuse Not every mistake on a tax return turns you into a criminal. Costa Rica’s Tax Code draws a firm line between an administrative violation — resolved with a fine […]
Marchamo Costa Rica: Essential Expat Guide
Home › Blog › Marchamo (Vehicle Tax) Marchamo Costa Rica: The Essential Vehicle Tax Guide for Expats and Investors Marchamo Costa Rica is the annual vehicle tax and mandatory insurance renewal that every registered vehicle in the country must carry to circulate legally — and it applies the same way to a Costa Rican citizen, […]
6 Reasons to Live in Costa Rica as a Resident (2027)
Home › Blog › Immigration Law › 6 Reasons to Live in Costa Rica 6 Reasons to Live in Costa Rica as a Legal Resident in 2027 Costa Rica has been drawing expats, retirees, and investors for decades — but the reasons people actually stay go beyond the beaches and the weather. Legal residency here […]
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 […]