Corporate Tax on Legal Entities in Costa Rica (Law No. 9428): 2025 Rates, Deadlines, Penalties & Practical Guide
This guide explains who must pay, the 2025 rates, the deadline and how to pay, plus penalties and an annual compliance checklist. It’s designed for international investors and companies evaluating Costa Rica’s corporate tax on legal entities under Law 9428.
Author: AG Legal Costa Rica • Reviewed by: Corporate & Tax Team • Updated: Sep 19, 2025
Who must pay?
- Commercial corporations (S.A., S.R.L., partnerships, limited companies).
- Branches of foreign entities or their legal representative in Costa Rica.
- Individual limited liability enterprises (E.I.R.L.).
Triggering event: The tax accrues on January 1 each year, or on the incorporation date if registered during the fiscal year.
2025 rates and amounts
Rates are percentages of the official base salary (salario base). For 2025, the base salary is ₡462,200.
| Entity / condition | Calculation base | Rate | Amount 2025 |
|---|---|---|---|
| Not registered with the Tax Administration (inactive entities) | Base salary | 15% | ₡69,330 |
| Registered with gross income ≤ 120 base salaries | Base salary | 25% | ₡115,550 |
| Registered with gross income > 120 and ≤ 280 base salaries | Base salary | 30% | ₡138,660 |
| Registered with gross income > 280 base salaries | Base salary | 50% | ₡231,100 |
Gross income brackets are measured in base salaries from the prior period; amounts shown are the percentage applied to ₡462,200.
Deadline & how to pay
Final date without surcharges: January 31, 2025.
- Confirm company status (active/inactive; gross income bracket).
- Log into your online banking and locate “Impuesto a las Personas Jurídicas”.
- Enter the corporate ID and confirm period 2025.
- Check the correct amount (table above) and pay before January 31.
- Save the receipt for your accounting records.
If incorporated in 2025, the first payment is pro-rated from the registration date.
Penalties and registry effects
- Interest and surcharges from February 1.
- National Registry restrictions (e.g., certain filings or certifications blocked until payment).
- Dissolution after three consecutive unpaid years (Law 9428, Art. 7). Re-registration requires payment of all arrears, interests, and penalties.
Annual compliance checklist
- 📌 Determine prior-year gross income bracket (≤120, 120–280, >280 base salaries).
- 📌 Verify status with the Tax Administration (RUT & ATV).
- 📌 Pay before January 31.
- 📌 Archive receipt and accounting support.
- 📌 Review other filings (e.g., income tax D-101 when applicable) and corporate representation validity.
Frequently asked questions
- What is the “base salary” and why does it matter?
- The official legal parameter used for fines and this tax (Office Clerk I). For 2025 it is ₡462,200; rates apply as percentages of this figure.
- Do non-profits pay this tax?
- The obligation targets commercial companies, branches, and E.I.R.L. entities. Liability depends on legal form and registration.
- Can I pay after January 31?
- Yes, but interest and penalties apply. After three consecutive unpaid years, the company faces dissolution.
- If I incorporated mid-year, do I pay the full amount?
- No. The first-year payment is proportional from the National Registry registration date.
- How do I determine my bracket?
- Use the prior year’s gross income to classify ≤120, 120–280, or >280 base salaries.
Talk to a tax lawyer
Need help paying, classifying your bracket, or regularizing past years? Our team handles payments, arrears, and registry procedures.