Countries › Costa Rica › Guide › 4. Entities and setup › Annual compliance for Costa Rican companies: January tax on legal entities, March income tax return, April beneficial ownership return, the yearly meeting and the 31 December 2026 email deadline

Annual compliance for Costa Rican companies: January tax on legal entities, March income tax return, April beneficial ownership return, the yearly meeting and the 31 December 2026 email deadline

Last verified: 2026-10-29 · Status: Changing

A Costa Rican company or branch has a short but strict calendar: pay the impuesto a las personas jurídicas in the first 30 days of the year, file and pay income tax within two months and fifteen days after the 31 December year end, file the beneficial ownership return in April, and hold the partners' meeting within three months after year end. Books of partners and minutes are issued by the Registro Nacional, accounting records need no legalization but must be kept five years, and every company must have a notification email on file with the registry. Missing the January tax or the RTBF return blocks registry certifications, which is the main practical risk.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. The salario base for 2026 is ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Income tax return and payment after a 31 December year end	Within 2 months and 15 calendar days (15 March) Ley 7092 art. 4 and art. 20, as of 2026-10-29 · in force
Tax on legal entities payment window	First 30 calendar days of the year Ley 9428 art. 4, as of 2026-10-29 · in force
Annual RTBF return	April MH-DGT-RES-0020-2024 art. 8(a), as of 2026-10-29 · in force
Annual partners' meeting	Within 3 months after fiscal year end Código de Comercio art. 94 and art. 155, as of 2026-10-29 · in force
Retention of accounting books and vouchers	5 yearsCódigo de Comercio art. 234(d), as of 2026-10-29 · in force
Deadline for pre existing companies to register a notification email	2026-12-31 dateLey 10597 transitorio I as amended by Ley 10962, as of 2026-10-29 · in force

The rule

1. Every mercantile company, E.I.R.L. and foreign branch pays the impuesto a las personas jurídicas within the first 30 calendar days after 1 January; in 2026 the amount is ₡69,330, ₡115,550, ₡138,660 or ₡231,100 depending on tax registration and gross income bracket (art. 3 and art. 4). Arrears block Registro Nacional certifications and registrations, and three consecutive unpaid years cause dissolution (art. 5 and art. 7).
Cost to do it: About US$152.43 to US$508.11 in 2026.Ley 9428, Impuesto a las Personas Jurídicas, art. 3, art. 4, art. 5 and art. 7, 2017-03-21 official text · verified 2026-10-29

2. The income tax period runs from 1 January to 31 December, although the tax administration may set other periods by branch of activity (art. 4). Taxpayers file the sworn return and pay the tax within two months and fifteen calendar days after the end of the period, whatever the amount of gross income and even if the income is exempt, and the duty to file remains even when no tax is payable (art. 20).Ley 7092, Ley del Impuesto sobre la Renta, art. 4 as amended by Ley 9635, art. 4 and art. 20, 2018-12-03 official text · verified 2026-10-29

3. The ordinary beneficial ownership return is filed every April in the Central Bank's RTBF system; changes in holdings of 15% or more, capital increases and changes of control require an extraordinary return within 15 business days. Non filing is fined 2% of prior year gross income, between three and one hundred salarios base (₡1,386,600 to ₡46,220,000 in 2026).
Cost to do it: Fine range about US$3,048.68 to US$101,622.62.Resolución conjunta MH-DGT-RES-0020-2024 / DG-336-2024; Ley 4755 art. 84 bis, art. 8 and art. 11; CNPT art. 84 bis, 2024-09-17 official text · verified 2026-10-29

4. An S.A. holds an ordinary shareholders' meeting at least once a year within three months after the close of the fiscal year to approve the directors' report, decide on profits and appoint or remove directors (Código de Comercio art. 155); an S.R.L. holds its partners' meeting within the same three months (art. 94). The S.A. allocates 5% of net profit to the legal reserve until it reaches 20% of capital (art. 143) and the S.R.L. until 10% (art. 99). Directors' annual reports must disclose transactions of 10% or more of total assets approved under the corporate governance policy (art. 32 ter).Ley 3284, Código de Comercio, art. 32 ter, art. 94, art. 99, art. 143 and art. 155, 1964-04-30 official text · verified 2026-10-29

5. Merchants keep accounting records that show their operations and financial position clearly, in any medium including accounting software, without legalization by any entity (art. 251). S.A.s and S.R.L.s keep a minute book of partners' meetings, every mercantile company keeps a register of partners legalized by the Registro Nacional, and S.A.s also keep board minutes (art. 252). Corporate books are loose leaf books issued and legalized by the Registro Nacional, delivered with the incorporation document, for a fee of up to 20% of a salario base set by its board (art. 263). Accounting books are kept from the start until five years after the business closes, and correspondence, invoices and vouchers for at least five years from their dates (art. 234(d)).
Cost to do it: Book fee cap in 2026: 20% of ₡462,200, which is ₡92,440 (about US$203.25); the exact amount is set by the Junta Administrativa del Registro Nacional.Ley 3284, Código de Comercio, art. 251, 252 and 263 as amended by Ley 9069, art. 234(d), art. 251, art. 252 and art. 263, 2012-09-10 official text · verified 2026-10-29

6. Every company must record a real address in Costa Rica for notices and an email account to receive notifications from administrative and judicial authorities (Código de Comercio art. 18(10)). Companies formed before Ley 10597 must register an email with the Registro de Personas Jurídicas by 31 December 2026 (transitorio I as reworded by Ley 10962), the filing is free of stamps, registry fees and edicts, and the registry will not record any document for a company without a registered email (Ley 10597 transitorio II). Ley 10962 also ordered the Registro Nacional to build an automated self service system within six months and gave existing companies one year after that to register, and it allows the email to be filed by a digitally signed sworn statement of the legal representative (Código de Comercio art. 19).Ley 10597 (transitorio I as amended by Ley 10962 art. 2, and transitorio II); Ley 10962 art. 1 and art. 3, transitorios I and II; art. 1 to art. 3, 2026-06-03 official text · verified 2026-10-29 · changed: Ley 10962 of 3 June 2026 reset the deadline for existing companies to register a notification email to 31 December 2026, made the filing free and possible by digitally signed sworn statement, and added transitional rules for a self service registry system.

When	Obligation	Source
1 to 30 January	Pay impuesto a las personas jurídicas	Ley 9428 art. 4
By 15 March	Income tax return and payment for the prior year	Ley 7092 art. 4 and art. 20
By 31 March	Annual meeting approves accounts, profits and appointments	Código de Comercio art. 94 and art. 155
April	Ordinary RTBF beneficial ownership return	MH-DGT-RES-0020-2024 art. 8
Within 15 business days of a change	Extraordinary RTBF return	MH-DGT-RES-0020-2024 art. 11
By 31 December 2026 (one time)	Register notification email if the company predates Ley 10597	Ley 10597 transitorio I

Yearly calendar for a company with a calendar fiscal year.

Worked example

Minimum yearly official outlay for a dormant S.A. not registered with the tax administration in 2026: ₡69,330 tax on legal entities (about US$152.43); the RTBF and email filings carry no government fee, but missing the RTBF return risks a fine of at least ₡1,386,600 (about US$3,048.68).

Step by step

Diarize 30 January (tax on legal entities), 15 March (income tax), 31 March (meeting) and 30 April (RTBF).
Keep the legal representative's Costa Rican digital signature valid for RTBF filings.
Hold and minute the annual meeting in the Registro Nacional books, and record the legal reserve allocation.
Check before 31 December 2026 that the company's notification email appears in the Registro de Personas Jurídicas.

Common traps

Registry blocks from unpaid tax on legal entities or missing RTBF returns often surface only when a deal needs a certification of legal standing.
Directors and managers remain personally liable for dividends not backed by approved realized profits (Código de Comercio art. 27 and art. 100).
Without a registered email, the Registro Nacional will not record any document for the company (Ley 10597 transitorio II).

Sources

← Impuesto a las personas jurídicas in Costa Rica: the yearly tax every company, E.I.R.L. and branch pays in January, from ₡69,330 to ₡231,100 in 2026Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration →

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