D-179 Solidarity Tax Declaration for the Strengthening of Housing Programs
The three-year period to be complied with is the one initiated in the next period 2023, which will include the periods 2024 and 2025.
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
Reporting period is from January 1, 2023 to December 31, 2023.
Deadline: February 28
D-152 Annual declaration summary of unique and final tax withholdings
Reporting period is from January 1, 2023 to December 31, 2023.
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)
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.
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
Taxpayers as defined in Law No. 7092- Income Tax Law.
Deadline: Monthly payments
D-104.2 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: Monthly payments
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: Monthly payments
