BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//AG Legal//Corporate Compliance Calendar Costa Rica 2026//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Your Costa Rica Company Compliance Calendar 2026 - AG Legal
X-WR-TIMEZONE:America/Costa_Rica

BEGIN:VEVENT
UID:luxury-tax-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260115
DTEND:20260116
SUMMARY:Luxury Home Tax deadline (Solidarity Tax)
DESCRIPTION:Filing and/or payment of the Solidarity Tax (luxury home tax) if the company owns a residential property whose construction value exceeds CRC 143 million. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:OVi TRIBU-CR / BCR / BAC
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Luxury Home Tax
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:corporate-tax-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260130
DTEND:20260131
SUMMARY:Corporate Tax deadline (Legal Entity Tax, Law 9428)
DESCRIPTION:Annual payment of the Corporate Tax (Legal Entity Tax). Applies to every company registered with the National Registry as of January 1. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:TRIBU-CR / BCR
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Corporate Tax
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:income-tax-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260316
DTEND:20260317
SUMMARY:Income Tax Return deadline (D-101)
DESCRIPTION:Filing and payment of the corporate income tax for fiscal year 2025, via TRIBU-CR. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:TRIBU-CR
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Income Tax Return D-101
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:tp-2024-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260331
DTEND:20260401
SUMMARY:Transfer Pricing Return deadline (D-273, FY 2024)
DESCRIPTION:Transfer Pricing informational return D-273 for fiscal year 2024. Applies to taxpayers with related-party transactions above the legal threshold. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Transfer Pricing D-273 (FY 2024)
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:ubo-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260401
DTEND:20260501
SUMMARY:UBO / Transparency Registry filing window (RTBF)
DESCRIPTION:Annual ordinary filing of the Transparency and Ultimate Beneficial Ownership Registry (RTBF) before the Central Bank, from April 1 to April 30. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:Central Directo (BCCR)
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: UBO / RTBF filing
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:inactive-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260430
DTEND:20260501
SUMMARY:Inactive Company Return deadline (Form 272, formerly D-195)
DESCRIPTION:Informational return for inactive legal entities in TRIBU-CR. Mandatory for every inactive company, even if it has no assets, debts or equity to report. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:TRIBU-CR
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Inactive Company Return Form 272
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:procomer-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260430
DTEND:20260501
SUMMARY:PROCOMER Annual Operations Report
DESCRIPTION:Free Trade Zone companies only. Due within 4 months after the fiscal year-end (April 30 for a calendar fiscal year), via the SIAN platform. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:SIAN platform - PROCOMER
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: PROCOMER Annual Report
TRIGGER:-P14D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:partial-1-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260630
DTEND:20260701
SUMMARY:1st Partial Income Tax Payment 2026
DESCRIPTION:First quarterly advance payment toward the corporate income tax for fiscal year 2026. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: 1st partial income tax payment
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:tp-2025-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260630
DTEND:20260701
SUMMARY:Transfer Pricing Return deadline (D-273, FY 2025)
DESCRIPTION:Transfer Pricing informational return D-273 for fiscal year 2025. Applies to taxpayers with related-party transactions above the legal threshold. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Transfer Pricing D-273 (FY 2025)
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:email-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260905
DTEND:20260906
SUMMARY:Deadline to register company email address
DESCRIPTION:Deadline to register the official company email address with the National Registry (Law 10597, Directive DPJ-001-2026). From this date the Registry may reject documents without it. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
LOCATION:National Registry
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: register company email address
TRIGGER:-P14D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:partial-2-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260930
DTEND:20261001
SUMMARY:2nd Partial Income Tax Payment 2026
DESCRIPTION:Second quarterly advance payment toward the corporate income tax for fiscal year 2026. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: 2nd partial income tax payment
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:partial-3-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20261231
DTEND:20270101
SUMMARY:3rd Partial Income Tax Payment 2026
DESCRIPTION:Third quarterly advance payment toward the corporate income tax for fiscal year 2026. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: 3rd partial income tax payment
TRIGGER:-P7D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:bonus-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20261220
DTEND:20261221
SUMMARY:Christmas Bonus (Aguinaldo) payment deadline
DESCRIPTION:Mandatory payment of the thirteenth-month bonus (aguinaldo) to all employees, no later than December 20. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: Christmas Bonus payment
TRIGGER:-P14D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:ccss-filing-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260126
DTEND:20260127
RRULE:FREQ=MONTHLY;COUNT=12
SUMMARY:CCSS payroll filing (social security)
DESCRIPTION:Filing window: from the 26th of each month to the fourth business day of the following month (standard employers). Large filers: third business day. Check the CCSS Virtual Office. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: CCSS payroll filing
TRIGGER:-P2D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:ccss-payment-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260118
DTEND:20260119
RRULE:FREQ=MONTHLY;COUNT=12
SUMMARY:CCSS invoice payment (social security)
DESCRIPTION:Payment of the CCSS invoice between the 16th and 20th of each month, according to the date assigned in the Virtual Office. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: CCSS invoice payment
TRIGGER:-P2D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:vat-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260115
DTEND:20260116
RRULE:FREQ=MONTHLY;COUNT=12
SUMMARY:VAT return and payment (D-104)
DESCRIPTION:Monthly Value Added Tax return, within the first 15 calendar days of the following month. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: monthly VAT
TRIGGER:-P3D
END:VALARM
END:VEVENT

BEGIN:VEVENT
UID:withholding-2026-en@aglegal.com
DTSTAMP:20260107T000000Z
DTSTART:20260115
DTEND:20260116
RRULE:FREQ=MONTHLY;COUNT=12
SUMMARY:Withholding tax return and payment (D-103)
DESCRIPTION:Withholdings on salaries, professional fees, rent, dividends or payments abroad. Filed and paid within the first 15 calendar days of the following month. Need help? Contact AG Legal: info@aglegal.com
CONTACT:AG Legal - info@aglegal.com - (506) 2257-0006
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Reminder: withholding tax
TRIGGER:-P3D
END:VALARM
END:VEVENT

END:VCALENDAR