D-179 Solidarity Tax Declaration for the Strengthening of Housing Programs
The tax is paid annually and applies to owners, rights holders, concessionaires, permit holders, or occupants of residential real estate or state-owned areas, if they exceed the established minimum exemption.
Deadline: January 15
Payment of Corporate Tax
The Corporate Tax must be paid by all Costa Rican Companies that are registered in the Public Registry. Such tax also applies to foreign branches.
Deadline: January 31
Form D-151 Annual statement summary of clients, suppliers and specific expenses
Deadline: February 28
D-152 Annual declaration summary of unique and final tax withholdings
Deadline: February 28
D-101 Income Tax Return
Taxpayers as defined in article two of Law No. 7092- Income Tax Law. Within 2 months and 15 days…
Deadline: March 15
Payment of Education and Culture stamp that must be paid by all companies
This stamp corresponds to a tax that must be paid by all companies depending on the income reported in their tax returns.
Deadline: March 30
Annual ordinary shareholders-partners’ meeting
It must be held at least once a year after the end of the fiscal year to approve the Company´s balances and results.
Deadline: March 31
Annual filing to report the Company´s ultimate beneficial owners before the Costa Rican Central Bank
This filing must be submitted electronically through the digital platform.
Deadline: April 30
Annual filing to report the Company´s assets before the Tax Administration
All non-active Companies (i.e. those companies that hold assets but do not develop any business activity)…
Deadline: April 30
Appointment of Resident Agent
All those Companies in which all its agents and representatives reside abroad shall appoint a Resident Agent…
Deadline: December 31
Municipal tax form for Patents
Presentation of the declaration as established in the patent law of each municipality…
Deadline: December 31
Partial payments (monthly, quarterly)
D-149 Declaration of income from movable capital
Deadline: Within the first 15 days of the month following the reporting month.
D-150 Monthly summary declaration of withholdings
It takes place on the 10th of each month
Deadline: Monthly payments
D-155 Monthly summary statement of withholdings, payment on account of sales tax and income tax
It takes place on the 10th of each month
Deadline: Monthly payments
Filing of forms before the National Insurance Institute
It takes place on the 10th of each month
Deadline: Monthly payments
Submission and payment of forms to the Costa Rican Social Security Fund
It takes place on the 4th of each month
Deadline: Monthly payments
Duty to retain the percentage from the salary
Within the first 15 calendar days of the month following the reporting period, the employer must withhold the percentage according to the amount of the monthly salary, in relation to the brackets established by the Ministry of Finance.
Deadline: Monthly payments
Partial Payments of Income Tax
First partial payment: 6 months after the end of the fiscal period. Second partial payment: The quarter following the first partial payment. Third partial payment…
Deadline: June, September, December.
Real estate taxes
Quarterly payments are made in March, June, September and December.
Deadline: Quarterly payments
D-125 Real Estate Capital Gains Tax Return
Income from leasing, subleasing, and the constitution or assignment of rights of use or enjoyment of real estate shall constitute income from real estate capital.
Deadline: Monthly payments
D-103 Declaration of withholding at source for salaries, allowances, dividends and remittances abroad
Deadline: Within the first 15 days of the month following the reporting month.
D-104 Declaration of Value Added Tax – Traditional System
Within the first 15 calendar days following the reporting month. Applicable to taxpayers established in article four of the Value Added Tax Law (VAT).
Deadline: Within the first 15 days of the month following the reporting month.
D-162 Statement of capital gains and losses
Capital gains and/or losses arising from variations in the value of the taxpayer’s equity shall constitute. The foregoing subject to equity…
Deadline: Within the first 15 days of the month following the reporting month.
