Americas · Tax guide

Costa Rica

Costa Rica taxes companies at 30%, with reduced rates for small companies with gross income up to ₡119,174,000, charges VAT at 13%, and requires electronic invoices. Taxes are administered by the Ministry of Finance (Ministerio de Hacienda).

Updated 1 October 2026 · 0 of 9 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
30%

Reduced rates for small companies

Small-company limit
₡119,174,000

Gross income, 2026

VAT (IVA)
13%

Reduced rates 4%, 2% and 1%

Employer social charges
about 26.7%

CCSS and related

Withholding on payments abroad
25%

Dividends 15%

Property transfer tax
1.5%

On purchases

Income tax

Companies pay 30%; small companies with gross income up to ₡119,174,000 pay progressive reduced rates. The fiscal year follows the calendar year, with the return due by 15 March.

VAT and electronic invoices

VAT is 13%, with reduced rates of 4%, 2% and 1%; returns are monthly. Electronic invoices (version 4.4) are mandatory.

Employers

Employers pay social charges of about 26.7% of salary to the CCSS and related institutions.

Payments abroad, property and transfer pricing

Royalties, services and technical assistance paid abroad carry 25% withholding, and dividends 15%. Property transfers carry 1.5%. Groups with revenue of €750 million or more file country-by-country reports.

Key dates

  • By the 15th of each monthVAT and withholding returns
  • 15 MarchAnnual income tax return

Figures and sources

9 figures

Indicative only. This assessment is a high-level overview of tax obligations in Costa Rica based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Costa Rican public accountant or tax lawyer before making compliance decisions.