Taxes for Companies in Costa Rica (2026): Rates, VAT and Deadlines

This guide summarises the main taxes for companies in Costa Rica in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay income tax at 30%. For the 2026 tax period, companies with gross income up to ₡119,174,000 pay progressive rates from 5% to 20% instead (Ministerio de Hacienda, Tramos de renta 2026).

VAT and indirect taxes

VAT (IVA) is 13%, declared monthly.

Dividends and withholding tax

Dividends are generally subject to a 15% tax on capital income, withheld by the paying company.

Payroll taxes

Employers pay social security contributions every month on top of gross salary. Employee income tax is withheld through payroll and paid to the tax authority monthly. For contribution rates and benefits, see our Costa Rica employment guide. If you hire before you have an entity, an employer of record handles payroll for you.

Filing calendar

The annual income tax return (form D-102 for companies) for the calendar-year tax period is due in mid-March (16 March 2026 for the 2025 period) and is filed on TRIBU-CR. Monthly VAT is filed within the first 15 calendar days of the following month, also on TRIBU-CR.

Tax ID

Cédula jurídica (legal entity ID), used as the tax ID with the Ministerio de Hacienda. You need it to invoice, open a bank account and register employees. Read more in our tax ID guide.

Get help from Easyco

Ready to set up your own company in Costa Rica? Easyco supports you through the setup and then with tax and accounting: bookkeeping, monthly returns, annual filings and payroll. See also our accounting and tax services in Costa Rica. Contact us for a quote.