We would like to remind you that the deadline to make the payment of the Solidarity Tax for the Strengthening of Housing Programs (ISO) is January 15, 2026. This tax applies to homes whose construction value and fixed installations exceed CRC ¢143,000,000 (approximately USD $286,000).

If you filed the return in 2025, you are only required to make the payment. If you have not filed, you must submit the return (filed every 3 years through the Tax Administration system) and then proceed with the payment.

Deadline: January 15

The Health Operating Permit (PSF) must remain valid in order to legally operate an establishment.

The deadline occurs prior to the PSF renewal date and must be processed in advance.

The permit is issued by the Ministry of Health and authorizes operations in compliance with health and environmental regulations.

Its validity period may be 1, 2, or 5 years, depending on the sanitary risk level (A, B, or C).

Deadline: January 16

Properties’ Monitoring System in Public Registry.

If you have Real Estate in Costa Rica, it is recommended that you periodically monitor the properties’ status in the Public Registry and even pay for the monitoring service provided by the institution.

In Costa Rica, properties are subject to irregular transactions, fraud, and theft, which is why we make this alternative visible.

Contact the PredictaBill team if you need further information.

Deadline: January 27

Friday, January 31st is the deadline for lagal entities such as LLCs and Corporations, branches of foreign companies or their legal representative, and limited liability individual enterprises, registered as of January of this year, to pay the Legal Entities Tax (Law 9428) for fiscal year 2026, without late charges.

Failure to pay within the established deadline may result in interest and late-payment penalties, and may even lead to the dissolution of the company if the tax is not paid for three consecutive periods, in accordance with the applicable regulations.

Deadline: January 31

The Liquor License must remain valid in order to sell and distribute alcoholic beverages.

The expiration date is determined by the corresponding municipality, and timely renewal is required.

This obligation applies to individuals and legal entities holding a municipal liquor license.

Failure to comply may result in fines, suspension, or cancellation of the license.

Deadline: February 15

March 15, 2026 is the deadline to file and pay Form 102 – Income Tax (ISU), corresponding to fiscal year 2025.

This is an annual self-assessed tax return, applicable to companies with economic activities.

The filing and payment must be made before the General Directorate of Taxation of the Ministry of Finance, through the OVI – TRIBU CR tax platform.

Failure to comply within the established deadline may result in interest, surcharges, and penalties, in accordance with applicable tax regulations.

Deadline: March 15

Submission of Declaration to the Transparency and Final Beneficiaries Registry of the Central Bank.

During the month of April each year, subject to possible changes. We remind you that the deadline to submit the declaration to the Transparency and Final Beneficiaries Registry is April 31st. This requirement applies to corporations, associations, and foundations for the year 2025.

This declaration must be made digitally through the platform of the Central Bank of Costa Rica. Companies must report all levels of their corporate structure, including parent companies, trusts, NGOs, down to the ultimate beneficial owners who exercise direct or indirect control over the company.

Only the company’s representatives and/or attorneys can submit the declaration. For this, they require a special device known as a “Digital Signature”.

Deadline: April 30

This is an annual obligation, applicable to commercial companies and their branches.

Payment must be made before the General Directorate of Taxation of the Ministry of Finance, through the OVI – TRIBU CR tax platform.

Failure to comply within the established deadline may result in surcharges and penalties, in accordance with applicable tax regulations.

Deadline: March 30

Holding of Annual Shareholders’ or Quota Holders’ Meeting (depending on whether it is a corporation or a limited liability company).

It must be held at least once a year, after the end of the company’s fiscal year, in order to approve the company’s results and financial statements.

Deadline: March 31

March 31, 2026 (03/31/2026) is the deadline to pay the Q1 Real Estate Tax, in accordance with Law No. 7509.

This is an annual tax applicable to real estate owners, individuals or legal entities, based on the municipality where the property is located.
Payment may be made annually, semi-annually, or quarterly, as determined by each municipality.

2026 quarterly deadlines:

Q1: March 31.

Q2: June 30.

Q3: September 30.

Q4: December 31.

Payment must be made to the corresponding Municipality.

Deadline: March 31

The Transfer Pricing Informative Return (Form D-273) is an annual informational obligation.

It applies to large taxpayers, free trade zone taxpayers, and those carrying out related-party transactions exceeding 1,000 base salaries.

Deadline:

Tax year 2024: March 31, 2026.

Tax year 2025 and onwards: within six months after the end of the fiscal year.

Filing is made through OVI – TRIBU-CR.

Deadline: March 31

The Municipal Business License Tax is due quarterly, according to the schedule established by each municipality.

For tax year 2026, the deadlines are:

Q1: March 31.

Q2: June 30.

Q3: September 30.

Q4: December 31.

This obligation applies to individuals and companies engaged in business activities in the municipality where they are registered.

Payment must be made to the corresponding municipality.

Deadline: April 22

Deadline Notice – Form D-272

April 30, 2025 is the deadline to file Form D-272 – Informative Return for Inactive Legal Entities.

This is an annual obligation applicable to inactive companies, defined as entities that do not carry out economic activities or generate income, but own assets or registered capital.

Filing is made through OVI – TRIBU-CR.

Late filing may result in penalties.

Deadline: April 30

Pursuant to Law No. 10.597 and Directive DPJ-002-2025, as of June 4, 2026, all legal entities must register an official email address with the National Registry, which will serve as the official channel for legal and administrative notifications.

Entities incorporated before this date have until June 4, 2026 to comply by submitting a notarized deed or certified corporate resolution.

If no valid email is registered, notifications will be deemed received 24 hours after issuance, which may result in significant legal risks.

Deadline: May 01