Tag: costa-rica

Buy Land in Costa Rica: Your Legal Guide

Oct 3, 2025 | Real Estate Law

Buy Land in Costa Rica: 2025 Legal Guide & Step-by-Step Closing for Foreign Buyers

Quick take: Foreigners can own property outright in Costa Rica with the same rights as locals—except in the Maritime Terrestrial Zone (ZMT), where use is via municipal concessions. A secure close hinges on registry title checks, municipal land-use (Uso de Suelo), water availability, and (when applicable) environmental screening (SETENA), plus disciplined escrow + notarial recording.

As real estate attorneys at AG Legal, we help foreign buyers complete bankable, clean closings—verifying title, zoning and utilities before funds move. Below you’ll find what foreigners can buy, the step-by-step closing flow, a practical due diligence checklist, and the costs & taxes to budget for.

Table of Contents

Author: AG Legal • Reviewed by: Real Estate & Corporate Team • Published: Nov 22, 2024 • Updated: Oct 3, 2025

What can foreigners buy?

Property Type Can Foreigners Buy? Notes
Residential, Commercial, Agricultural (titled) Yes Same rights as Costa Ricans. Standard due diligence and notarial recording apply.
Beachfront inside ZMT (first 200m) Concession Use via municipal concessions in the 150m “restricted zone”; special eligibility rules apply.
0–50m from high tide No private title This is the public zone; not privately owned.
Corporate ownership Yes Common for asset protection and shared ownership; maintain corporate records and UBO filings.

Property types: titled vs. concession (ZMT)

Titled property is inscribed at the National Registry; you acquire fee simple ownership upon notarial deed and registration. Concession property in the Maritime Terrestrial Zone (first 200m from the shore) grants use and enjoyment under a municipal concession in the 150m restricted zone; eligibility, terms and permitted uses are set by law and municipal plans.

Step-by-step: secure closing

  1. Identify property with a reputable local agent and request preliminary docs (folio real, plano catastrado, HOA/condo bylaws if any).
  2. Hire an attorney–notary to run full title and red-flag checks before you sign or wire.
  3. Registry title search (owner of record, liens/encumbrances, easements, annotations) and cadastral match (location, area, boundaries).
  4. Sign a purchase agreement (price, conditions precedent, who pays which costs, escrow instructions).
  5. Escrow: fund a supervised escrow; funds release only after successful recording at the Registry.
  6. Closing: notarial deed is executed; your ownership is registered at the National Registry.
  7. Post-close: obtain updated registry certification; update utilities/HOA; calendar taxes and compliance.

Due diligence checklist (what we verify)

  • National Registry: chain of title, liens/encumbrances, pending annotations, mortgages, easements, litigation flags; condo/HOA bylaws where applicable.
  • Plano catastrado: boundary/area match and site access; resolve overlaps or discrepancies before LOI.
  • Municipal “Uso de Suelo”: permitted uses, setbacks, height/coverage, special zoning overlays.
  • Water letter (AyA/ASADA): availability of potable water/service feasibility (critical for building permits).
  • Environmental (SETENA): determine whether screening/viability (e.g., D1) is triggered for your project.
  • Site risks: access rights, flood/topography, protected areas, shoreline setbacks (if coastal).
  • Deal mechanics: escrow terms, closing cost allocation, notarial formalities, corporate structuring if buying via company.

Costs & taxes (high level)

Expect transfer taxes and registry stamps on conveyance, notarial fees, potential escrow fees, and ongoing municipal property tax. Professional services (legal, survey, environmental) and VAT may apply to certain services. We model a transparent cost sheet early so you can budget accurately.

Documents to prepare

  • Buyer KYC (passport/IDs; corporate docs & UBO if buying via company).
  • Escrow onboarding (source-of-funds statements as required by AML/KYC).
  • Drafts: bilingual LOI/SPA if needed; Spanish controls for legal validity.
  • Closing: notarial deed, tax/stamp payment forms, and registry filing.

Frequently asked questions

Can foreigners own land outright in Costa Rica?
Yes—foreigners enjoy the same property rights as locals for titled property. Inside the Maritime Terrestrial Zone (first 200m from the shore), use is typically via concessions granted by municipalities.
Do I need everything in Spanish?
Yes. For legal validity, closing documents are prepared in Spanish (we can attach English translations for clarity).
Is escrow necessary?
Strongly recommended. We structure funds-in-escrow → registry confirmation → funds release to protect both parties.
What due diligence is essential?
Registry title & encumbrances, cadastral match, municipal land-use, water availability, and environmental triggers (SETENA). For condos/HOAs: bylaws, budgets, and compliance.
How much are closing costs and taxes?
They vary by price and structure. You’ll face transfer taxes/stamps, notarial and escrow fees, and ongoing municipal property tax; VAT may apply to services. We provide a tailored cost sheet at LOI.

Talk to our real estate lawyers

Want a clean, bankable purchase with zero surprises? We run the full checklist, structure escrow, and record your title at the Registry.

REQUEST A CONSULTATION

How to Move to Costa Rica from US | 2025 Expat Guide

Oct 2, 2025 | Inmigration Law



How to Move to Costa Rica from the U.S. (2025): Residency, Cost & Step-by-Step Checklist

Quick take: Moving to Costa Rica from the U.S. is straightforward if you pick the right residency path (pensionado, rentista, investor, digital nomad, marriage/CR-child), prepare apostilled documents, and plan for healthcare (CCSS + private), banking, housing, and tax considerations. Our lawyers coordinate strategy, filings, translations and compliance so you can land smoothly.

As immigration and corporate counsel at AG Legal, we help families, retirees, and remote professionals relocate to Costa Rica with a bankable plan.
This guide compares residency options, documents, timelines, cost-of-living, healthcare, banking, schools and shipping—and includes a step-by-step checklist to get you from idea to keys-in-hand.

Table of Contents

Author: AG Legal • Reviewed by: Immigration, Real Estate & Tax Team •
Published: Apr 3, 2024 • Updated: Oct 3, 2025

At a glance: residency paths compared

Path Who it fits Highlights
Pensionado Retirees with proven lifetime pension income Popular for Social Security/annuity recipients; spouse & dependents may be added
Rentista Remote workers/entrepreneurs with steady income or deposits Proof of income or deposit requirement; flexible for non-retirees
Investor Real estate, business or qualifying projects Minimum investment threshold; can combine lifestyle + returns
Digital Nomad Remote income earned abroad; shorter stay One-year stay (extendable) to test life in CR before residency
Family-based Marriage to CR national; parent of CR child Path to permanent residency often faster

Residency options explained

Costa Rica offers multiple legal routes. We help you map the best fit for your income profile, timing, and family needs.
Key variables: proof of income or investment, clean criminal record, translations/apostilles, and whether you want a trial year (digital nomad) or a full residency.

Documents & apostilles

  • FBI background check and birth certificate, apostilled in the U.S.; recent issue dates often required.
  • Marriage certificate (if applying with spouse), apostilled.
  • Proof of income/investment (pension statements, bank letters, property records).
  • Notarized translations into Spanish where needed; we arrange official translations.
  • Passport validity, consular photos/signatures as requested by authorities.

Note: Requirements and evidence formats evolve. We provide document templates and a checklist so your file passes on the first review.

Cost of living & budgeting

  • Housing: Wide range—urban (San José/Valley), beach (Guanacaste/Pacific), cloud forest (Monteverde), etc.
  • Healthcare: CCSS contributions for residents + private plans/clinics; medical/dental often excellent value.
  • Utilities & Internet: Fiber available in many areas; power varies by region; backup options recommended in beach towns.
  • Transport: Car ownership vs. rideshare/public buses; some roads are rural—factor maintenance and insurance.
  • Schooling: Public + private bilingual/international schools in the Central Valley and beach hubs.

Healthcare (CCSS + private)

Residents generally enroll with the CCSS (Caja) and often keep a private plan for speed/choice.
Major hospitals and specialty clinics operate in the Central Valley, with private clinics across the country.

Banking, phones & driving

  • Banking: Expect standard AML/KYC; most banks prefer a residency card (DIMEX) and proof of address/income.
  • Phones: Bring an unlocked phone; local SIM/eSIMs are widely available.
  • Driving: U.S. license is typically valid for the period authorized on your entry stamp; exchange to a CR license once resident and after set requirements.

Schools & family logistics

International and bilingual schools cluster around Escazú, Santa Ana, Heredia and in select coastal hubs.
For minors, carry apostilled birth certificates; if relocating solo with a child, ensure you meet any parental consent requirements.

Housing: rent vs. buy

  • Rent first to test microclimates, commute times and services.
  • When you’re ready to purchase, verify registry title, Uso de Suelo, water availability and (if applicable) SETENA before any funds move.
  • Use escrow and release funds only after registry recording.

Shipping household goods & pets

Compare freight vs. buy-local; consider warranties, voltage, and service networks. Some programs may offer duty benefits—we’ll advise based on your category and timeframe.
For pets, coordinate vet certificates and airline kennel rules well in advance.

U.S. taxes & Costa Rica’s tax basics

  • U.S. citizens keep filing U.S. returns (worldwide obligations may apply; consider FEIE/FTC with your CPA).
  • Costa Rica primarily taxes territorial income (income generated in CR). Local registrations and VAT/withholding can apply depending on your activity.
  • We coordinate with your U.S./EU tax advisor for cross-border planning.

Step-by-step: move plan & timeline

  1. Choose your path: Pensionado, Rentista, Investor, Digital Nomad, or Family-based.
  2. Gather documents: FBI check, birth/marriage certificates, proof of income/investment—apostilled; arrange official translations.
  3. Submit filings: Prepare immigration forms, fees and appointments; we track statuses and deadlines.
  4. Bridge period: Housing search, health coverage, school admissions; set a banking plan.
  5. Arrive & register: Entry, biometrics/appointments as required, CCSS enrollment once eligible.
  6. Settle in: Phone, utilities, driver’s license process (post-residency), compliance calendar.

Frequently asked questions

Do I need a visa to enter from the U.S.?
Many U.S. passport holders can enter visa-free for a limited period if passport and proof-of-exit meet requirements. Always verify your current eligibility and days authorized.
How long does residency take?
Timelines vary by category and caseload. A well-prepared file shortens reviews; we pre-screen evidence and translations to avoid rejections.
Can I work in Costa Rica?
Work rights depend on your category and authorization. Some paths limit local employment; we’ll map a compliant structure for your case.
Is healthcare good?
Yes. Residents enroll with CCSS and often maintain private care for speed/choice. The Central Valley offers the broadest network of specialists.
Do I need to speak Spanish?
English is common in expat hubs, but learning Spanish improves daily life and admin tasks. We can connect you with language providers.

Talk to our lawyers

From picking the right residency to apostilles, filings, housing and healthcare—our team manages your move end-to-end.

REQUEST A CONSULTATION

This article is informational and not legal or tax advice. Confirm current requirements with your attorney.






15 Common Costa Rica Investing Mistakes Foreign Investors Make in Costa Rica (and How to Avoid Them)

Sep 29, 2025 | Commercial Law, Real Estate Law

15 Common Costa Rica Investing Mistakes — and How to Avoid Them (2025 Legal Playbook)

Costa Rica Investing Mistakes Quick take: Costa Rica is a rule-of-law jurisdiction with predictable registries and permitting—if you structure correctly, check zoning and water availability before buying land, respect coastal concession rules, and keep up with taxes and transparency (RTBF/UBO). Our team sets up entities, vets properties, and builds compliance calendars so your project stays bankable and sale-ready.

As corporate and real estate counsel at AG Legal, we routinely identify Costa Rica investing mistakes and rectify preventable errors that cost foreign investors time and money. This guide outlines the top 15 pitfalls we encounter when forming entities, purchasing property, or launching projects in Costa Rica, along with a step-by-step plan to ensure success the first time.

Table of Contents

Author: AG Legal • Reviewed by: Corporate, Real Estate & Tax Team • Updated: Sept 29, 2025

The 15 most common mistakes (and how we fix them)

  1. Buying first, due-dilencing later. Always verify title chain, liens/encumbrances, cadastral match, and condominium bylaws at the National Registry before committing funds.
  2. Skipping municipal “Uso de Suelo”. A municipal land-use certificate confirms permitted uses, setbacks, height, coverage, and other restrictions. Don’t close without it.
  3. No water, no permit. For buildable land, you usually need a water availability certificate (AyA/ASADA) or equivalent to advance permits.
  4. Ignoring environmental screening. Depending on project type and location, SETENA may require environmental assessment (e.g., D1). Build this timeline into your critical path.
  5. Overlooking coastal concession rules (ZMT). The first 200m from the shore are subject to special concession rules and eligibility limits; structure ownership accordingly.
  6. Using outdated entity models. Choose between an S.R.L. (member-managed) or S.A. (board/share structure) based on control and banking needs; register digitally and keep corporate books tidy for lenders and buyers.
  7. Forgetting UBO/RTBF filings. Companies must report beneficial owners (RTBF) and update changes to avoid fines.
  8. VAT assumptions from home country. Standard VAT (IVA) is generally 13%; model this into pricing and budgeting.
  9. Underestimating closing taxes & stamps. Transfers of real estate carry a 1.5% transfer tax (plus stamps/fees). Budget early.
  10. Ignoring annual property tax. Municipal property tax is generally 0.25% of the registered value (plus potential luxury-home surcharges).
  11. Improper legal representation for banking. Banks apply AML/KYC rules; draft bylaws and powers so signatories clear compliance smoothly.
  12. Hiring before registering as an employer. Register the company with CCSS (social security) and secure mandatory INS Workers’ Compensation coverage.
  13. Mixing personal and corporate use of property. Keep minutes, service agreements, and fair-market rents to avoid tax and governance headaches at exit.
  14. Poor escrow discipline. Use supervised trust/escrow and split closing: sign SPA with conditions precedent → fund escrow → record transfer → release funds on registry confirmation.
  15. No compliance calendar. Missed filings (RTBF, municipal licenses, tax returns) lead to fines and blocked transactions. We built a single, centralized calendar for all deadlines. This is one of the biggest Costa Rica investing mistakes.

Company formation: best-practice checklist

  • Choose the right vehicle: S.R.L. (membership quotas) vs. S.A. (shares & board). Think control, investor entry, and bank preferences. Incorporate digitally, then open corporate bank accounts.
  • Governance that works: Appoint reliable local legal reps; define signing powers, profit distributions, and transfer restrictions in bylaws.
  • Transparency: Prepare to disclose Ultimate Beneficial Owners (RTBF), keep a compliance binder (charter, bylaws, UBO confirmations, ID/KYC, tax IDs).
  • Licenses & notices: Depending on activity, register with the municipality (patent), tax authority, and sector regulators as applicable.

Real-estate due diligence (zoning, water, environmental)

Land is “bankable” when its legal feasibility is clear. For buildable parcels, we verify title & plans at the National Registry, request the Uso de Suelo certificate, obtain a water availability letter (AyA/ASADA), and analyze whether the project must obtain SETENA environmental viability (D1, etc.).

Special case: coastal & concession properties (ZMT)

The first 200 meters from the shore form the Maritime Terrestrial Zone, split into a 50m public zone and a 150m restricted zone. Only municipalities grant concessions in the restricted zone, and eligibility limitations apply (e.g., specific foreign-ownership/residency rules). Structure ownership with care before you commit capital.

Taxes & transparency essentials

  • VAT (IVA): Standard rate is 13% on most goods and services. Model cash-flow and pricing accordingly.
  • Real-estate transfer: 1.5% transfer tax plus stamps/fees on property transfers—budget at LOI stage.
  • Annual property tax: Generally 0.25% of registered value (municipal). High-value homes may face additional “luxury” tax.
  • RTBF (UBO) filing: Required under transparency rules; we coordinate filings and updates.

Labor, social security & workplace insurance

Before hiring, register as an employer with the CCSS (social security) and obtain mandatory INS Workers’ Compensation (Riesgos del Trabajo). Both are standard compliance steps for employees on payroll.

Misconception Reality (Costa Rica)
“If the seller shows me a deed copy, I’m safe.” You need current registry and cadastral checks, not copies. Use the National Registry’s official records.
“I can buy beachfront and build right away.” Coastal (ZMT) land follows concession rules; foreigners face eligibility and structuring limitations.
“Permits will figure themselves out.” No water availability → no building permit; environmental screening may be required (SETENA).

How to invest in Costa Rica the right way (step by step)

  1. Choose the vehicle: S.R.L. vs. S.A.; draft bylaws for banking/AML; appoint legal reps with clear powers.
  2. Open compliance files: Tax ID, municipal license (if applicable), RTBF/UBO preparation and calendar.
  3. Property pre-screen: Registry/cadastral review, Uso de Suelo, water availability letter, environmental trigger check (SETENA).
  4. Deal mechanics with escrow: SPA with conditions precedent → fund escrow → record transfer → release on registry confirmation.
  5. Budget taxes and fees: VAT (13%) on services, transfer tax (1.5%) on property, municipal property tax (~0.25%/year).
  6. People & payroll: CCSS employer registration and INS workers’ comp before first hire.
  7. Operational cadence: Compliance calendar (RTBF, tax, municipal), quarterly legal health checks, board minutes, and vendor contracts.

Frequently asked questions

Can foreigners own property outright in Costa Rica?
Yes, outside the Maritime Terrestrial Zone (ZMT) restrictions. Inside ZMT (first 200m), you deal with concessions and special eligibility rules.
What due diligence is essential before buying?
Title/encumbrances & plan match at the National Registry, municipal Uso de Suelo, water availability letter, and, if applicable, SETENA environmental screening.
What are the headline taxes?
VAT 13% on most services; 1.5% transfer tax on property conveyance; approximately 0.25% annual municipal property tax.
Do we need to report Ultimate Beneficial Owners?
Yes—RTBF, filed via the Central Bank platform, with penalties for non-compliance.
When can we hire staff?
After registering as an employer with CCSS and activating the mandatory INS Workers’ Compensation policy.

Talk to our lawyers

Planning to form an entity, purchase property, or launch a project in Costa Rica? We’ll structure, diligence, and permit your investment end-to-end to avoid Costa Rica investing mistakes.

REQUEST A CONSULTATION

Average Salary in Costa Rica for Employees in 2025: Analyzing Wage and Others

Sep 19, 2025 | Labor Law

Average Costa Rica Salaries in 2025: Minimum Wage Official List and HR info

If you’re an entrepreneur, human resources manager, or investor looking at Costa Rica, you need to know this year’s average Costa Rica salaries and employment laws. This guide explores wages, labor law, and the national labor landscape for 2025.

1. Unveiling Costa Rica’s Salary Landscape

a. Exploring Average Salaries

Costa Rica boasts a growing economy and skilled labor. Average monthly salaries for employees range from CRC 500,000 (USD 1,000) to CRC 1,500,000 (USD 3,000) depending on industry, education, experience, and position.

b. Minimum Wage Regulations

Minimum wage laws ensure sector-wide pay equity. In 2025, the minimum wage for a receptionist in the private sector is about CRC ₡399,203.69 (US$780) per month. Each occupation has its own government-set minimum updated every year.

Minimums differ by industry, role, and region—reflecting cost of living and employee protection standards. The Ministry of Labor and Social Security (MTSS) revises wages annually.

2. How Costa Rican Workers Develop Specialization

  • Education & Training: A robust system invests in technical and vocational upskilling.
  • Bilingualism & Multiculturalism: English proficiency and adaptability boost employability—especially for foreign companies (Amazon, Intel, tourism, and others).
  • Industry Leadership & Innovation: Costa Rica is a regional hub in IT, pharma, renewable energy, and more—often hailed as the “Silicon Valley of Latin America.”

3. USA vs. Costa Rica: Salary for Businesses Compared

  • Cost-Effectiveness: Costa Rican salaries are considerably lower than the US; nearshoring/outsourcing to CR offers substantial savings for businesses while tapping into specialized talent.
  • Skilled Talent: The workforce is well-trained—ideal for everything from software development to client care.

4. Advantages of Nearshoring in Costa Rica

  • Cost Savings: Lower wage costs without sacrificing talent or quality standards.
  • Specialized Talent: Costa Rican professionals are highly ranked and close to the US both in skills and geography, with excellent international reputation.
  • Time Zone Match: Real-time collaboration is smooth due to geographic proximity and similar work hours.

5. Why New Companies Invest in Costa Rica

  • Political and economic stability
  • Modern infrastructure and high digitalization
  • Favorable government incentives

6. Official 2025 Salary List: Type the job title into the search bar.

Official Costa Rica Jobs and Salaries List 2025

Position Salary Position Salary
Parking attendant (non chauffeur)¢12.326,95Gardener (designs gardens)¢13.767,45
School bus escort¢12.326,95Jewelry box¢13.767,45
Animal trainer¢13.767,45Car washer and waxer¢12.326,95
Customs broker¢24.805,47Pool cleaner (chemical free)¢12.326,95
Sales agent *¢413.023,64Septic tank cleaner¢13.767,45
Mason¢13.767,45Llantero¢13.306,79
Automotive Enlister (sander)¢13.306,79Radio broadcaster¢15.983.96
Credit Analyst *¢413.023,64Television announcer¢24.805,47
Event entertainer¢13.767,45Television lighting technician¢24.805,47
Steam leveler with steam equipment¢13.767,45Master Builder (Construction)¢15.983.96
Sawyer (uses motorized saw)¢13.767,45Manicurist; Makeup Artist¢13.767,45
Legal assistant *¢476.866,07Masseuse¢13.767,45
Home assistant (Special care)¢15.983.96Computer corrective maintenance¢15.983.96
Customs Agent Assistant¢15.983.96Building maintenance¢13.767,45
Accounting Assistant *¢413.023,64Computer preventive maintenance¢13.767,45
Dental assistant¢15.983.96Boiler mechanic (Maintenance)¢15.983.96
Kitchen assistant¢13.306,79General Mechanic¢13.767,45
Assistant in general mechanics¢13.306,79Precision mechanic¢15.983.96
Assistant operator, construction¢13.306,79Industrial sewing machine mechanic¢15.983.96
Baqueano¢13.306,79Messenger¢367.108,55
Barber¢13.767,45Miscellaneous *¢367.108,55
Barista¢13.767,45Miscellaneous nursing homes¢12.326,95
Warehouse Manager (Manager) *¢399.203,69Video camera monitor¢399.203,69
Winemaker (Laborer) *¢367.108,55Forklift operator¢13.306,79
Cashier¢413.023,64Maid¢12.326,95
Waiter¢12.326,95Babysitting, except in the child’s home¢12.326,95
Press cameraman¢24.805,47Babysitter in the child’s home (Domestic work) *¢258.376,22
Singer¢13.767,45Clerk (General) *¢399.203,69
Bartender¢13.306,79Stacker operator¢13.306,79
Boat captain¢15.983.96S”pider” Operator (Screen Printing)¢13.767,45
Gas cylinders and fire extinguishers charger¢13.306,79Radio booth operator¢15.983.96
Butcher office clerk¢13.306,79Boiler operator¢13.767,45
Butcher butcher¢13.767,45Excavator operator¢15.983.96
Carpenter¢13.767,45Stationary crane operator¢15.983.96
Taster¢15.983.96Heavy machinery operator¢13.767,45
Locksmith¢13.767,45Radio cab operator¢13.767,45
Chapulinero¢13.767,45Construction worker¢13.767,45
Chef¢15.983.96Hand milker¢12.326,95
Bus checker¢12.326,95Milker with machine¢13.767,45
Collector *¢399.203,69Baker¢13.767,45
Cook¢13.767,45Griller¢13.306,79
Bartender (Bartender or Barwoman)¢13.767,45Pastry chef¢13.767,45
Ambulance driver (first aid)¢13.767,45Shrimp peeler¢12.326,95
Bus driver (no charge)¢13.767,45Agricultural laborer (manual labor)¢12.326,95
Bus driver (conductor)¢15.983.96Agricultural laborer (motor mower and similar)¢13.306,79
Trailer driver¢15.983.96Loading and unloading laborer¢12.326,95
Light vehicle driver¢13.306,79Construction laborer¢12.326,95
Heavy vehicle driver¢13.767,45Garden laborer (manual labor)¢12.326,95
Minibus driver (minus 11 passengers)¢13.306,79Garden laborer (motor mower and similar)¢13.306,79
Concierge * Concierge¢367.108,55Boat laborer¢12.326,95
Private accountant *¢432.819,25Pilero (dishwasher)¢12.326,95
Private accountant *¢576.094,24Automotive painter¢15.983.96
Private accountant *¢653.427,21Broad brush painter¢13.767,45
Private accountant¢784.139,53Pistero (fuel dispenser)¢13.306,79
Copilot (First Aviation Officer)¢24.805,47Pistero-collector (responsible for money)¢413.023,64
Fabric piece cutter (patterns)¢13.767,45Pizza maker (assembles and bakes pizza)¢13.306,79
Piece stitcher (machine garments)¢13.767,45Pizzero (cocinero)¢13.767,45
Seamstress (Dressmaker)¢15.983.96Porter*.¢367.108,55
Counter (Ticket seller) *¢413.023,64Inventory processor (hand hell)¢13.767,45
Demonstrator (display)¢12.326,95Computer programmer (no degree)¢15.983.96
Demonstrator-salesperson¢13.306,79Programmer in radio stations¢15.983.96
Dependent¢13.306,79Supplier * Supplier¢413.023,64
Flight dispatcher¢24.805,47Receptionist*¢399.203,69
Graphic Arts Designer¢15.983.96Garbage and recycling collector¢12.326,95
Digitizer¢13.767,45Coffee picker per trunk¢1.138,14
Cabinetmaker¢15.983.96Coyol collector¢12.326,95
Aspiring educator without degree¢476.866,07Watchmaker¢13.767,45
Electrician¢13.767,45Repostero¢13.767,45
Electromechanical¢15.983.96Sabanero¢12.326,95
Packer, labeler (manual)¢12.326,95Sacristan¢12.326,95
Office Clerk¢13.306,79Manual waste sorter¢12.326,95
Surveyor *¢399.203,69Salon Waitress¢12.326,95
Automotive straightener¢13.767,45Tailor (Tailor-made garments)¢15.983.96
Soccer Coach (First and Second Division)¢15.983.96Secretary *¢413.023,64
Inventory scanner (hand held)¢399.203,69Secretary *¢432.819,25
Esthetician¢15.983.96Secretary *¢576.094,24
Stevedore per kilo fruits and vegetables¢0,0840Secretary *¢653.427,21
Motion stevedore¢443,33Secretary *¢784.139,53
Stevedore per ton¢103,97Serigrapher (design)¢15.983.96
Stylist¢13.767,45Serigrapher (Estampa diseños)¢13.767,45
Florist¢13.767,45Welder (Special Welding)¢15.983.96
Plumber¢13.767,45Welder in general¢13.767,45
Photocopier (Photocopy Center)¢13.306,79Logger (uses motor saw)¢13.767,45
Press photographer¢15.983.96Upholsterer¢13.767,45
Milling machine operator (Metalworking)¢15.983.96Tattooist¢13.767,45
Fumigator in houses and buildings¢13.306,79Cab driver¢13.767,45
First Division Football Player¢15.983.96Air conditioning technician¢13.767,45
Soccer Player Second Division¢13.767,45Orthopedic appliance technician¢24.805,47
Social Media Manager (Community Manager, designs final artwork)¢15.983.96Contact lens technician¢24.805,47
Social media manager (Community manager, monitors and responds)¢399.203,69Domestic/Industrial¢24.805,47
Social media manager
(Community manager, carrie, and interprets data)		¢413.023,64Refrigeration Technician¢24.805,47
Gondolier¢12.326,95machine technician machine technician¢24.805,47
Securityman*¢399.203,69Telephone operator *¢399.203,69
Custody safekeeping and securities safekeeping*.¢413.023,64Metal lathe operator¢15.983.96
Tourist guide¢13.767,45Domestic work *¢258.376,22
Tinsmith¢13.767,45Tractor Operator (Caterpillar or Tire)¢13.767,45
Glass installer (cutting, framing)¢13.767,45Truck Wagon Driver¢13.767,45
Dance instructor¢13.767,45Greengrocer¢13.306,79
Fitness instructor (no degree)¢13.767,45Flyer´s distributor¢12.326,95
Shoemaker¢13.767,45

*Note: Monthly salaries can be improved depending on experience, education, and position level. Hourly wage = monthly salary ÷ 30 ÷ 8.

Costa Rica Corporate Tax 2025 (Law 9428): Rates, Deadlines & Penalties

Sep 19, 2025 | Commercial Law, Taxes

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 base salary (₡462,200 for 2025). Pay by January 31 to avoid interest, registry restrictions, and potential dissolution after three consecutive unpaid years.

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.

Table of Contents

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.

  1. Confirm company status (active/inactive; gross income bracket).
  2. Log into your online banking and locate “Impuesto a las Personas Jurídicas”.
  3. Enter the corporate ID and confirm period 2025.
  4. Check the correct amount (table above) and pay before January 31.
  5. 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.

REQUEST A CONSULTATION

Tax Crime in Costa Rica

Aug 26, 2025 | Criminal Law, Taxes

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 is roughly ₡231,100,000. Criminal cases can carry prison terms, while lower amounts are generally handled with administrative fines and surcharges.

This guide explains the legal framework, the elements and thresholds that turn a tax issue into a criminal case,
common risk scenarios, the procedure authorities follow, penalties, and a practical response plan if your company is notified.

Table of Contents

Author: AG Legal Costa Rica • Reviewed by: Tax & White-Collar Team • Updated: Sep 19, 2025

Legal framework

Tax crimes in Costa Rica are primarily regulated by the Tax Code (Código de Normas y Procedimientos Tributarios, Law N.º 4755, as amended, including by Law N.º 9069).
Anti-evasion measures and transparency duties—such as beneficial ownership filing—fall under Law N.º 9416 and its 2024 regulation.
Lower-gravity behaviors are sanctioned as administrative infringements by the Tax Administration.

Elements & criminal threshold

  • Intent (dolo): deliberate conduct to obtain an undue patrimonial benefit by evading taxes, withholding/collecting but not remitting, or obtaining undue refunds/benefits.
  • Monetary threshold: the defrauded amount must reach at least 500 base salaries. For 2025, base salary is ₡462,200 → threshold ≈ ₡231,100,000.
  • Aggravation: fraud above that threshold is treated as a serious criminal offense, with imprisonment as the principal penalty under the Tax Code.

Note: “Base salary” is an official reference set annually and used across penal and tax rules in Costa Rica.

Common criminal-risk scenarios

  • Underreporting income or inflating deductions in a way that reaches the criminal threshold.
  • Withholding VAT or income tax and failing to remit (e.g., payroll withholdings or third-party retentions).
  • False refund claims or improper tax benefits obtained deliberately.
  • Use of sham invoices/entities to generate artificial costs or hide beneficial ownership.
  • Obstructing oversight (destroying or falsifying records) in connection with fraudulent schemes.

Administrative vs. criminal: key differences

  • Administrative infractions: sub-criminal behavior handled by the Tax Administration with fines, surcharges, and interest. Amounts below the criminal threshold—even when serious—are generally resolved administratively.
  • Criminal fraud: requires intent and meeting the 500 base-salary threshold; it is prosecuted by the Public Prosecutor’s Office following a referral.

How investigations progress

  1. Audit & findings: The Tax Administration conducts an audit. If indicators suggest criminal fraud, it prepares a referral.
  2. Referral to prosecutors: Case materials go to the Public Prosecutor’s Office (Ministerio Público).
  3. Criminal investigation: Prosecutors and judicial police gather evidence; precautionary measures may be requested.
  4. Charging & trial: If charges are filed, the case proceeds through the criminal courts. Parallel tax collection and administrative procedures can continue.

Penalties & collateral impacts

  • Imprisonment for serious tax fraud cases meeting the legal threshold (punishment defined by the Tax Code).
  • Fines, surcharges, and interest in administrative pathways; these may also accrue in parallel to the criminal case.
  • Reputational and banking risk: KYC reviews, credit restrictions, and contract complications.
  • Management exposure: directors, accountants, and advisors may face liability where participation is proven.

Compliance program: preventing exposure

  • Governance & UBO: keep beneficial ownership filings current (Law 9416), align bylaws/mandates, and maintain corporate records.
  • Accounting & e-invoicing: complete ledgers, authorized e-invoices, reconciliations, and documented transfer pricing where applicable.
  • Tax positions: written memos for significant deductions/exemptions and consistent treatment across returns.
  • Internal controls: segregation of duties for withholdings, payment calendars, and management certifications.
  • Response playbook: audit-response SOPs, document preservation, and escalation protocols to counsel.

What to do if you’re notified of a potential tax crime (step by step)

  1. Preserve evidence: freeze deletions; secure accounting, bank, and e-invoicing data.
  2. Engage counsel immediately: coordinate communications with the Tax Administration and prosecutors.
  3. Fact check & quantify: compute exposure vs. the 500 base-salary threshold; assess intent indicators.
  4. Prepare your defense file: ledgers, invoices, contracts, expert reports, and governance evidence (UBO filings, board minutes).
  5. Define strategy: administrative remedies, payment arrangements (where appropriate), and litigation roadmap.

Frequently asked questions

What is the 2025 criminal threshold?
500 base salaries. With a base salary of ₡462,200 in 2025, that equals about ₡231.1 million.
Does paying the tax eliminate criminal liability?
Payment can reduce financial exposure and may influence prosecutorial criteria, but it does not automatically erase criminal liability. Get case-specific advice.
Are accountants or directors personally liable?
They can be, if evidence shows participation or facilitation. Strong governance and documentation help mitigate risk.
What if my case is below the threshold?
It is generally handled administratively (fines, surcharges, interest). Robust technical defense still matters.
What is “base salary”?
An official reference amount used to set fines/penalties nationwide. Authorities publish it each year; for 2025 it is ₡462,200.

Talk to a lawyer

Facing an audit or a potential criminal referral? Our team handles strategy, defense files, and representation before the Tax Administration and prosecutors.


REQUEST A CONSULTATION





Mexico vs Costa Rica: Comparing the Best Destinations for Expats

Jul 31, 2025 | Inmigration Law

 

Mexico vs Costa Rica (2025): Comparing the Best Destinations for Expats

Quick take: Both Mexico and Costa Rica are top picks for expats. Mexico stands out for lower cost of living, big-city culture, and diverse coastlines; Costa Rica shines for eco-lifestyle, stability and a strong healthcare reputation. Your “best” depends on which mix—budget, safety, healthcare access, community, climate—you value most.

Below is an honest comparison incorporating your original article’s text—now structured for clarity and SEO. We cover geography, culture, currencies, foreign investment, safety, expat communities, attractions, and food, plus a new at-a-glance table, pros & cons cards, and FAQs.

Table of Contents

Author: AG Legal • Reviewed by: Immigration & Real Estate Team • Updated: Sep 29, 2025

Mexico vs Costa Rica at a glance

Factor Mexico Costa Rica
Cost of living Generally lower; wide range from beach towns to big cities. Higher than MX; expat hubs can be premium.
Safety perception Varies by state/city; expat hubs can feel safe with common-sense precautions. Generally favorable; long-standing stability reputation.
Healthcare Private network + IMSS; major cities offer high-quality options. Public (CCSS) + private; renowned for medical/dental value.
Residency & visas Multiple pathways; income/asset criteria vary by program. Well-defined categories (rentista, pensionado, inversionista, etc.).
Lifestyle vibe Vast cultural diversity; colonial towns, mega-cities, surf coasts. Eco, wellness & outdoor; surf, rainforests, cloud forests.

Which one fits your lifestyle?

We keep your original message and polish it for clarity. By the end, you’ll see which destination best aligns with your expat goals—from food scenes to safety records.

Core differences

  • Geography
    Costa Rica is a small Central American country (Nicaragua north; Panama south). Mexico is a large North American country (USA north; Guatemala & Belize southeast).
  • Population
    Costa Rica ≈ 5.1M. Mexico ≈ 129M. Diverse heritage in both.
  • Language
    Both Spanish-speaking; English widely used in expat/tourist hubs—especially San José (CR) and major resort towns (MX).
  • Government
    Costa Rica is a democratic republic; Mexico is a federal republic—both presidential systems.
  • Culture
    Costa Rica blends European/Indigenous influences with strong nature focus; Mexico layers European, Indigenous and African influences, world-famous cuisine and arts.
  • Pollution
    Mexico’s large urban centers (e.g., Mexico City) face well-known air-quality challenges; Costa Rica leans into sustainability and generally lower pollution.

What makes Mexico and Costa Rica stand out?

Mexico offers a rich tapestry of history, architecture, and big-city culture—along with budget-friendly beach life. Costa Rica leans eco-forward with biodiversity, national parks, and a calm lifestyle. For retirement, many highlight Costa Rica’s stability, community, and healthcare value.

Retirement preference

Both are popular retiree options. Rankings fluctuate annually, but Costa Rica consistently places very high for retirees; Mexico also ranks strongly and attracts large North American communities. Climate, budget and healthcare access typically drive the choice.

Currency & the US dollar

Costa Rica uses the colón (CRC) with significant dollar usage in tourism and investment. Mexico uses the peso (MXN); dollar usage is common in border/tourist areas. Exchange rates move over time—verify current rates with your bank or a trusted FX source before major decisions.

Foreign investment snapshot

Costa Rica attracts FDI in technology, tourism and advanced manufacturing; Mexico is a manufacturing powerhouse (notably automotive) with strong nearshoring momentum. Investors should weigh sector, location, incentives and long-term legal frameworks.

Safety & security

Mexico: nuanced reality

Popular expat hubs (Puerto Vallarta, San Miguel, Riviera Maya, Cabo) can feel safe with common-sense routines and local advice. Risks vary by state/city.

Costa Rica: stability reputation

Longstanding perception of stability and community safety. As everywhere, stay informed, choose neighborhoods wisely and use standard precautions.

Expat communities

Mexico

  • Riviera Maya (Playa, Tulum): retirees and remote workers; beach lifestyle.
  • Puerto Vallarta, Cabo San Lucas: diverse mix, strong LGBT+ scene, outdoors.
  • San Miguel de Allende: arts, architecture, festivals, international community.

Costa Rica

  • San José, Escazú, Santa Ana: professionals, families; services and medical access.
  • Tamarindo, Conchal, Playas del Coco: retirees/beach lovers; nature & tranquility.
  • Monteverde, Santa Teresa, Nosara: eco/adventure, wellness & creative communities.

Attractions, activities & food

Mexico’s cultural & natural wonders

From Chichén Itzá and Oaxaca’s markets to cenotes and Riviera Maya snorkeling—endless culture, history and coastlines, often at lower costs than Costa Rica.

Costa Rica’s ecotourism adventures

Over a quarter of land is protected: Monteverde cloud forests, Arenal zip-lines, surf coasts (Pacific & Caribbean) and volcanic treks—eco-playground par excellence.

Food in Mexico vs Costa Rica

Mexico’s cuisine is globally celebrated—restaurants double as cultural showcases. Costa Rica serves fresh, simple staples (try gallo pinto and Caribbean rice & beans), and international options are ubiquitous in expat hubs.

Mexico — Pros

  • Lower overall costs.
  • Vibrant culture and big-city variety.
  • Diverse expat hubs on multiple coasts.
  • Strong air connectivity.

Mexico — Cons

  • Safety varies significantly by region.
  • Infrastructure uneven outside main corridors.
Costa Rica — Pros

  • Eco-lifestyle, nature, wellness.
  • Stable environment & strong healthcare mix.
  • English widely understood in hubs.
  • Compact geography—many microclimates nearby.

Costa Rica — Cons

  • Higher costs in popular areas.
  • Seasonal heavy rains; some rural roads.

Recommendation

If you want lower costs, big-city culture and multiple coastal options, Mexico is compelling. If you prioritize stability, eco-living and healthcare value, Costa Rica often wins. Ideally, visit both and pressure-test lifestyle fit, neighborhoods and budgets before deciding.

FAQs

Is Costa Rica safer than Mexico?
Perceptions and indexes often rate Costa Rica favorably, but experience is local. Choose neighborhoods wisely and follow local guidance in both countries.
Which is cheaper to live in?
Mexico is generally cheaper overall. Costa Rica offers strong value for nature and healthcare but higher housing/consumer prices in hubs.
Where are the largest expat communities?
Mexico: Riviera Maya, Puerto Vallarta, Cabo, San Miguel. Costa Rica: San José/Valley (Escazú/Santa Ana), Tamarindo/Conchal/Coco, and wellness towns like Nosara or Santa Teresa.
Do both have quality healthcare?
Yes—public + private in both. Many expats choose private networks or a mix (e.g., CCSS + private in Costa Rica).
How about visas?
Both offer multiple pathways. Requirements and processing times evolve; consult counsel to map the best route for your profile.

Talk to a lawyer

Exploring Mexico or Costa Rica? We help compare residency options, neighborhoods, costs and timelines—so you can land with confidence.

REQUEST A CONSULTATION

Is Costa Rica Safe to Visit in 2025?

Jun 26, 2025 | Immigration Law, Inmigration Law

Yes—when you plan smart. This guide blends safety insights with practical legal advice: your rights as a visitor, what to do in emergencies, compliant ways to extend your stay, and how to rent or invest with confidence. Bilingual counsel from AG Legal keeps your trip—and your paperwork—safe.

Turn over the following cards!

American Tourists 🇺🇸

High safety ranking, welcoming locals, and well-patrolled tourist areas.

Travel Tips 2025

  • ✅ Hide valuables
  • ✅ Use licensed transport
  • ✅ Track rainy season alerts

CR vs Mexico

Costa Rica scores higher for peace, stability, and fewer violent zones.

Resort or Beyond?

Exploring is safe—just check with your hotel and avoid solo night walks.

Safe Driving

Drive 4×4, stay on roads by day, and use Waze updates.

Avoid These Areas

  • Downtown San José at night
  • Limón city after dark
  • Unsupervised remote trails/beaches

English Spoken?

Yes in tourism zones. For contracts and legal matters, AG Legal offers bilingual legal support.

Tap Water Safe?

Tap water is safe throughout Costa Rica, though bottled water is preferred in major cities.

Night Beach Risks

Low visibility, theft risk, and riptides make night beach visits unsafe.

Security overview in 2025

  • Costa Rica continues to be one of the most peaceful destinations in Latin America according to the Global Peace Index.
  • However, recent updates raise the recommendations for caution: there are reports of increased risks of petty crime, theft, and landslides due to natural phenomena, such as the rains of November 2024.
  • The U.S. Department of State advises exercising greater caution in light of the increase in violent crime and theft.

✅ Interactive Safety Checklist

TopicAdvice
Travel SafetyStay alert, avoid showy items
Driving4×4 advised, drive daytime, use Waze
Water SafetyTap safe everywhere; bottled in city zones
Beach SafetyNo night visits, follow lifeguards
Family TravelCar seats, safe hotels/beaches
InsuranceInclude adventure & evacuation

Are you concerned about your immigration status or need to stay longer? Consult with our attorneys at AG Legal. https://aglegal.com/how-to-move-to-costa-rica-from-us/

Do you have questions about rental agreements or tax regulations? Request a personalized legal review.

Direct contact: Free consultation for legal emergencies, investment advice, or immigration issues.

🤝 Ready to Visit, Relocate or Invest in Costa Rica? Contact AG Legal Today!

📚 Frequently Asked Questions

Yes—as long as you stick to populated areas, avoid night walks, and stay in recommended accommodations.

Routine vaccines are recommended; yellow fever vaccine if coming from endemic areas.

Yes—during the day at lifeguarded beaches. Always obey warning flags and current advisories.

Generally yes, but avoid crowded buses and keep an eye on belongings, especially in San José.

Yes, but drink responsibly. Public intoxication is discouraged and may attract unwanted attention.

Call 911 or contact your embassy. AG Legal is the official contact for legal support via U.S. and U.K. embassies.

Trademark in Costa Rica – Protect Your Brand & Name in 2025

Jun 10, 2025 | Intelectual Property

🛡️ Trademark in Costa Rica: Guide After the Company Name Reform

With the 2025 reform in Costa Rica, registering your trademark and your commercial name has become essential to protect your brand identity and business entity legally.

✅ What Is a Trademark in Costa Rica?

In Costa Rica, a trademark is any word, logo, image, figure or sign—or combination thereof—that distinguishes goods or services in the marketplace. The registration process is conducted through the Industrial Property Registry.

  • Word marks (denominative)
  • Figurative marks (logos)
  • Mixed marks (word + image)
  • Three-dimensional or olfactory marks

🔎 Why You Must Register Both Trademark and Commercial Name

Post-reform, newly formed companies can no longer include a trade name in their articles of incorporation—making registration of a commercial name the only legal way to protect your company identity.

A trademark protects your products and services, while a commercial name protects the business entity itself—whether it’s a physical store or an online venture.

  • 🛡️ Exclusive legal protection
  • 🌎 Clear market identity
  • 💰 Intangible asset with commercial value
  • 📄 Enables licensing, franchising and regional expansion

📝 Trademark vs. Commercial Name: Key Differences

FeatureTrademarkCommercial Name
ObjectProducts/ServicesBusiness or Company
RegistryIndustrial Property RegistryIndustrial Property Registry
Length10 years (renewable)Unlimited while in use
ProtectionAgainst similar marksAgainst confusingly similar names

🏛️ How to Register Your Trademark in Costa Rica

AG Legal recommends professional legal assistance before investing in branding, packaging or advertising. Our IP team handles:

  1. Prior search in the National Registry
  2. Filing application with Industrial Property Registry
  3. Publication in La Gaceta for two months
  4. Handling objections or appeals
  5. Issuance of ownership certificate

📚 Legal Basis & Name Protection

Under Article 2 of the Trademark Law, a commercial name identifies and distinguishes a business. Article 66 allows enforcement actions against confusingly similar names.

With the Company Name Reform of 2025, legal protection of your commercial name is essential to maintain exclusivity in the marketplace.

💼 AG Legal: Your IP Partner in Costa Rica

AG Legal offers comprehensive legal services for trademark and commercial name registration, protection against infringements, and regional filings across Central America.

Need Assistance Registering a Trademark in Costa Rica?

Let AG Legal guide your application, opposition handling, and corporate name protections with confidence and legal efficiency.

Contact AG Legal Today

Registry of Shareholders in Costa Rica

Jun 5, 2025 | Commercial Law

Registry of Shareholders in Costa Rica: 2025 Legal Guide for Companies

The Registry of Shareholders in Costa Rica is a mandatory annual disclosure for all active legal entities, overseen by the Central Bank of Costa Rica, under Law No. 9416. It verifies shareholder identity and ownership via the Central Directo platform.

📌 What Is the Registry of Shareholders?

This registry (RTBF) collects and verifies identities and ownership percentages of shareholders and ultimate beneficial owners (UBOs) through the Central Directo platform.

Who Must File?

  • Corporations (S.A.) and Limited Liability Companies (S.R.L.)
  • Branches of foreign companies
  • General and limited partnerships
  • Trusts and private legal entities registered with the National Registry

When to File in 2025

  • Annual Filing: April 1 – April 30, 2025
  • First-time filing: Within 20 business days from registration
  • Ownership changes: Within 15 business days

Penalties for Non-Compliance

Fines may reach up to 2% of gross income (minimum 3 base salaries, max 100 salaries). Non-compliance restricts corporate certifications and legal standing.

⚠️ Important for Foreign Investors

Companies with foreign shareholders or complex structures must disclose Ultimate Beneficial Owners (UBO). Legal guidance is strongly recommended for compliance.

How AG Legal Can Help

Visit our Corporate Law Services for:

  • ✔️ Shareholder and UBO analysis
  • ✔️ Legal digital signatures (Firma Digital)
  • ✔️ Filing via Central Directo platform
  • ✔️ Legal representation through Power of Attorney

📋 Ready to File Your Registry of Shareholders?

Let our legal experts handle your filing quickly, accurately, and securely.

📞 Contact Us Now

Marchamo in Costa Rica: Guide for Expats & Vehicle Owners

Jun 5, 2025 | General

🚗 Marchamo 2025 Costa Rica: Essential Guide for U.S. & EU Expats

Your company, investment or lifestyle in Costa Rica may hinge on vehicle compliance. The Marchamo tax is mandatory each year and applies to all registered vehicles.

In this guide you’ll understand what Marchamo includes, who must pay it, estimated costs, legal consequences of delay, and why it’s essential for expats and foreign investors.

🔎 What Is the Marchamo Tax?

  • SOA Insurance: Compulsory third‑party liability insurance.
  • Vehicle Property Tax: Based on fiscal value assigned by COSEVI.
  • Additional Charges: Unpaid fines, municipal fees, registration infractions.

👤 Who Must Pay Marchamo?

  • All residents & non‑residents with vehicles registered in Costa Rica.
  • Imported vehicles once officially registered under COSEVI or National Registry.
  • Cars, motorcycles, ATVs, scooters, trucks and all motorized transport.

📅 Payment Deadlines & How to Pay

The Marchamo payment window for 2025:

  • Period Opens: November 1, 2025
  • Deadline: December 31, 2025

Late payments trigger automatic fines and interest starting January 1, 2026.

Payment methods include:

⚠️ Consequences of Late Payment

  • Daily interest applies to outstanding balance.
  • Possibility of vehicle impoundment.
  • Cannot renew vehicle permits or legal documents.

💵 Estimated Cost of Marchamo

Cost depends on:

  • The vehicle’s fiscal value
  • Model year and classification
  • Unsettled fines or violations

Typical costs: standard sedans around $300 USD, while imported luxury or utility vehicles may reach up to $8,000 USD.

🌍 Why This Matters for Expats & Investors

  • Ensures compliance with traffic and fiscal obligations.
  • Avoids legal complications, driving bans or impoundment.
  • Protects resale value and legal status of vehicles.
  • This is the annual cost of living in Costa Rica. You can learn more about the cost of living at the following link: Cost of Living in Costa Rica

📝 Frequently Asked Questions

How much is Marchamo for a U.S. expat?
It depends on the vehicle’s fiscal value—use the INS portal to estimate your fee.
Can I pay Marchamo from abroad?
Yes—international cards are accepted via INS Marchamo site.
Do I pay if I don’t use the car?
Yes—Marchamo applies to all registered vehicles regardless of usage.

Need Legal Help with Your Marchamo?

AG Legal offers expert guidance for vehicle tax compliance, penalties, and procedures. Don’t risk fines or delays—let us handle it for you.


Contact AG Legal Today

Company Name in Costa Rica: Key Changes Law 10729

Jun 3, 2025 | Commercial Law

📌 Company Name in Costa Rica: What Changed in 2025?

Registering a company name in Costa Rica is no longer mandatory when incorporating a Sociedad Anónima (S.A.) or a Sociedad de Responsabilidad Limitada (S.R.L.).

Law no. 10729 is applicable as of 30 May 2025, which has already been published.

This reform modifies the Commercial Code of Costa Rica. Instead of a name, the National Registry assigns a unique corporate identification number (cédula jurídica) as the official identifier.

✅ Why Was the Company Name Requirement Removed?

The company name in Costa Rica had become a formal step with limited value due to frequent name duplication, delays, and higher registration costs. Law 10729 was introduced to simplify the process and eliminate unnecessary steps.

🔄 Company Name in Costa Rica: Before vs. After the Reform

🔙 Before 🔜 After
Registering a company name was optional. Company name is no longer required for S.A. or S.R.L.
Name had to be unique and checked for duplicates. Companies are identified by a corporate ID number.
Publication in La Gaceta was mandatory. No edict publication is required.

Now, instead of the name of your company, you must register your commercial name that works as a trademark, which is the correct way to protect your intellectual property before third parties, a process in which AG Legal has a specialised department.

📄 Can You Still Use a Company Name in Costa Rica?

Yes. Even though it’s not required, you can register a commercial name (nombre comercial) through the Intellectual Property Registry to protect your business identity legally and commercially.

Benefits of registering a commercial name:

  • Protects your brand in the market
  • Prevents third-party use of similar names
  • Improves customer trust and recognition
  • Enables legal enforcement of name rights

📰 Is Edict Publication Still Required?

No. According to Article 92 of the National Registry Regulation, when using a corporate ID number instead of a company name, no edict publication is required in La Gaceta.

⚠ Who Still Needs a Company Name?

  • Entities regulated by special laws (e.g., banks, financial institutions)
  • Foreign branches (Articles 226–233 of the Commercial Code)

📂 What About Companies Already in Process?

Companies with documents signed before May 30, 2025, may continue using the traditional format including a company name, until registration is finalized.

🖥 Updates to Online Platforms

Platforms such as Trámite Ya and CrearEmpresa are expected to update their systems. Check whether these forms still request a company name before submitting.

💬 Official Publication in La Gaceta Law 10729

Here is the official publication of Law 10729, see its scope of the day: Official Publication

🛡 Recommendations for Business Owners

  • Register a commercial name with the Intellectual Property Registry
  • Use “S.A.” or “S.R.L.” in all legal documents
  • Verify if your sector requires a company name by law
  • Avoid unnecessary publication costs in La Gaceta

💬 Frequently Asked Questions about Company Name in Costa Rica

Is a company name required to register a business in Costa Rica?

No. Since May 30, 2025, company names are no longer required for S.A. or S.R.L. registrations in Costa Rica. A corporate ID number is now used as the legal identifier.

Can I still use a company name in Costa Rica?

Yes. You can still register a commercial name with the Intellectual Property Registry to protect your brand legally and strategically.

Do I need to publish an edict in La Gaceta?

No. If you don’t use a company name, the edict publication is no longer required, saving time and money during incorporation.

Who is still required to use a company name?

Entities regulated by special laws (like banks) and foreign branches must still include a legal company name under the Commercial Code.

What happens with companies registered before May 2025?

Companies already in process before May 30, 2025, are governed by the previous law. No modifications are required unless changes are made.

🤝 Need Help Navigating the Reform?

At AG Legal, we guide local and international clients through:

  • Incorporating businesses under Law 10729
  • Registering commercial names and trademarks
  • Corporate compliance and legal due diligence