How to Pay Costa Rica’s Annual Corporation Tax

If you own Costa Rica property through a corporation, operate a business through a company, or have a registered legal entity that is still active, the annual corporation tax may apply to you.

This tax is called the Impuesto a las Personas Jurídicas. It is separate from income tax, VAT, municipal property tax, and other possible obligations. Missing it can lead to interest and penalties. Continued non-payment can also create more serious corporate problems.

Property ownership alone does not automatically create this tax. It applies to qualifying Costa Rican legal entities, including commercial companies, branches of foreign companies, and individual limited-liability enterprises registered in Costa Rica.

This page provides general information for owners. Tax classification, deadlines, exemptions, and payment channels can change. Confirm your corporation’s current status with a Costa Rican accountant or attorney before acting.

What Is Costa Rica’s Annual Corporation Tax?

The annual corporation tax is governed by Law No. 9428. It applies to many legal entities registered in Costa Rica, whether the company actively operates a business or simply holds assets.

The amount is based on the company’s tax classification and, for active companies, its reported gross income in the previous applicable period. It is not a flat amount for every corporation.

Who Normally Needs to Pay?

The tax can apply to:

• Costa Rican commercial corporations, including S.A. and S.R.L. entities.
• Branches of foreign companies registered in Costa Rica.
• Individual limited-liability enterprises.
• Inactive corporations that remain registered, even if they are not currently producing income.

Some qualifying micro and small businesses registered with the Ministry of Economy, Industry and Commerce, and certain qualifying agricultural producers registered with the Ministry of Agriculture and Livestock, may be exempt when properly registered with the Ministry of Finance. Do not assume an exemption applies without confirming it.

2026 Corporation Tax Amounts

The Ministry of Finance published the following amounts for the 2026 tax period. These figures are based on the 2026 base salary and should be checked again each year before payment.

• Inactive corporations: ¢69,330.
• Active corporations with gross income below 120 base salaries: ¢115,550.
• Active corporations with gross income from 120 to less than 280 base salaries: ¢138,660.
• Active corporations with gross income of 280 base salaries or more: ¢231,100.

An active company that has not filed required income or capital-income declarations may not receive a calculated amount and can appear as delinquent. If that happens, resolve the filing issue with your accountant before assuming the tax is not due.

When Is the Tax Due?

The annual corporation-tax period runs from January 1 through December 31. Payment is normally due early in the year for the current period.

For the 2026 period, the Ministry of Finance set Monday, February 2, 2026, as the deadline to pay without surcharges because the normal January deadline fell on a weekend. Check the official Ministry of Finance notice for the next annual deadline instead of relying on an old article or calendar reminder.

How to Pay the Annual Corporation Tax

The Ministry of Finance currently identifies these payment methods:

1. Pay Online Through TRIBU-CR

The online payment option is available through the Oficina Virtual, known as OVi, within TRIBU-CR. The payment uses a Costa Rican IBAN account through the official real-time debit option.

The corporation’s legal representative, accountant, or properly authorized professional should confirm the company’s classification, amount due, and payment record before completing payment.

2. Pay at BCR or BAC

The Ministry of Finance also identifies BCR and BAC branches as authorized in-person payment locations for this tax. Bring the corporation’s legal identification number, usually in the format 3-101-XXXXXX, and verify the amount before paying.

3. Non-Resident Owners

A foreign owner without a Costa Rican bank account can authorize another person to complete the payment on the company’s behalf. That person should have the correct corporation number and confirm the exact obligation through the official system or a qualified Costa Rican professional.

Do not send money to an individual or rely on an informal payment receipt without confirming that the payment was properly credited to the corporation.

Important: This Is Not the Only Possible Corporate Obligation

Paying the annual corporation tax does not automatically mean that a corporation is fully up to date. Depending on its activity, ownership, employees, property, and history, the company may also need tax filings, beneficial-owner reporting, municipal payments, payroll compliance, accounting records, or other filings.

Before selling a company-owned property, transferring shares, using company property as collateral, or applying for property-backed financing, have an attorney and accountant confirm the corporation’s current status.

Education and Culture Stamp Tax

The Education and Culture Stamp Tax (Timbre de Educación y Cultura) is separate from the annual corporation tax. It is not a one-percent property tax.

For 2026, the Ministry of Finance stated that this tax was due by March 31 for applicable commercial companies and subsidiaries of foreign companies registered in the Mercantile Section of the National Registry. The amount is based on the company’s reported social capital, not the market value of a property.

For the 2026 payment cycle, the published amounts ranged from ¢5,000 to ¢18,000, depending on reported capital. Confirm the current amount and deadline with your accountant, because the information used to calculate the tax and the payment cycle can change.

Property Tax and Luxury Home Tax Are Different

A company that owns real estate can also have municipal property-tax obligations. These are separate from the annual corporation tax and are generally handled by the municipality where the property is located.

Some higher-value homes may also be subject to Costa Rica’s Solidarity Tax for Housing, often called the luxury home tax. Its threshold and calculation are not a simple fixed United States-dollar amount. Ask a qualified Costa Rican accountant or attorney to review the particular property and current rules.

What Happens if the Corporation Tax Is Not Paid?

Late payment can result in interest and delinquency penalties. The Ministry of Finance has also warned that a company that fails to pay the tax for three consecutive periods can face dissolution under the law.

Leaving an unused corporation unattended can create unnecessary costs and cleanup work. If a company no longer serves a real purpose, speak with a Costa Rican attorney and accountant about whether it should be maintained, updated, transferred, or formally dissolved.

Corporation Review Before a Property-Backed Loan

When Costa Rica property is owned by a corporation and proposed as collateral, a lender will need more than a property location and estimated value. The lender and attorneys must understand who owns the company, who has authority to sign, whether there are liens or tax issues, and whether the company can legally grant a mortgage.

For qualified property-backed financing requests, Grupo GAP may coordinate an initial review with private lenders. The review normally includes title, corporate authority, liens, location, access, realistic value, requested loan amount, purpose of funds, repayment source, and exit plan.

No initial discussion, title report, or corporation review guarantees approval, funding, timing, rate, or loan terms.

Frequently Asked Questions

Do I pay annual corporation tax if I own property personally?

No. This is a tax on qualifying legal entities, not on individuals who personally own property. Personal property ownership can still involve municipal property tax and other possible obligations.

Does an inactive Costa Rica corporation still have to pay?

Generally, yes. An inactive corporation that remains registered can still be subject to the annual corporation tax and other filing or reporting duties.

Can I pay the corporation tax through BCR online banking?

The current official system is TRIBU-CR’s Oficina Virtual using the authorized real-time debit method. The Ministry of Finance also identifies BCR and BAC branches for in-person payment. Confirm the current payment channels before paying.

What number do I need to make the payment?

You normally need the company’s Costa Rican legal identification number, often formatted as 3-101-XXXXXX. Confirm the company name and status before submitting payment.

Is the Education and Culture Stamp Tax the same as corporation tax?

No. They are separate obligations with different calculations and payment cycles.

What should I do if I do not use my corporation anymore?

Do not simply ignore it. Have a Costa Rican attorney and accountant review its assets, debts, tax status, reporting history, and formal closure options.

Official Resources

• Ministry of Finance: 2026 Annual Corporation Tax Notice
• Ministry of Finance: Education and Culture Stamp Tax Notice
• Ministry of Finance: TRIBU-CR Notices and Access Information
• National Registry: Legal Entities

Discuss a Corporation-Owned Property Financing Request

If a Costa Rica corporation owns property you would like to use as collateral, contact Grupo GAP with the corporation name, corporate ID number, property location, requested amount, purpose of funds, repayment source, and exit plan.

WhatsApp: +506 4001 6413
USA/Canada: 855-562-6427
Email: info@gap.cr
Website: www.gap.cr

This page provides general information only. It is not legal, tax, accounting, lending, or investment advice. Requirements, classifications, payment methods, amounts, and deadlines can change. Obtain independent Costa Rican legal and accounting advice before acting.