Countries › Costa Rica › Guide › 4. Entities and setup › 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 2026

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 2026

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

Ley 9428 charges every mercantile company, every E.I.R.L. and every branch of a foreign company registered in the Registro Nacional a flat yearly tax tied to the salario base, whether or not it trades. In 2026 it ranges from ₡69,330 for an entity not registered with the tax administration to ₡231,100 for an income taxpayer with gross income of 280 salarios base or more, and it is due within the first 30 calendar days of each year. It is not deductible for income tax, unpaid tax blocks certifications and registrations, and three consecutive unpaid years lead to dissolution.

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

Tax on legal entities, entity not registered with the tax administration (15% of salario base)	69330 CRCLey 9428 art. 3(a); Circular 246-2025, as of 2026-01-01 · in force
Tax on legal entities, income taxpayer under 120 salarios base gross income (25%)	115550 CRCLey 9428 art. 3(b); Circular 246-2025, as of 2026-01-01 · in force
Tax on legal entities, 120 to under 280 salarios base gross income (30%)	138660 CRCLey 9428 art. 3(c); Circular 246-2025, as of 2026-01-01 · in force
Tax on legal entities, 280 salarios base gross income or more (50%)	231100 CRCLey 9428 art. 3(d); Circular 246-2025, as of 2026-01-01 · in force
Payment window	First 30 calendar days of each year Ley 9428 art. 4, as of 2026-10-29 · in force
Unpaid periods that cause dissolution	3 consecutive yearsLey 9428 art. 7, as of 2026-10-29 · in force
Salario base used for fees, taxes and fines	462200 CRCCircular 246-2025; Ley 7337 art. 2, as of 2026-01-01 · in force

The rule

1. The tax applies to all mercantile companies and to every branch of a foreign company or its representative and every E.I.R.L. registered, or later registered, in the Registro de Personas Jurídicas (art. 1). For registered entities the taxable event and accrual occur on 1 January of each year; for new entities it is the filing of the incorporation deed, and they pay the rate in art. 3(a) in proportion to the time left until 31 December. The fiscal period is the calendar year, and the 6% discount of Ley 4564 art. 3 does not apply (art. 2).
Example: A company whose deed is filed on 1 July 2026 owes 15% of ₡462,200 (₡69,330) prorated for the 184 days left in the year, roughly ₡34,950. / About US$76.84.Ley 9428, Impuesto a las Personas Jurídicas, art. 1 and art. 2, 2017-03-21 official text · verified 2026-10-29

2. Yearly amounts, as a share of one monthly salario base under Ley 7337 art. 2: (a) entities registered in the Registro de Personas Jurídicas but not in the Registro Único Tributario of the Dirección General de Tributación, 15%; (b) income taxpayers whose last return before the taxable event showed gross income under 120 salarios base, 25%; (c) gross income from 120 to under 280 salarios base, 30%; (d) gross income of 280 salarios base or more, 50% (art. 3).
Cost to do it: 2026 amounts with the ₡462,200 salario base: ₡69,330 (about US$152.43), ₡115,550 (about US$254.06), ₡138,660 (about US$304.87) or ₡231,100 (about US$508.11).Ley 9428, art. 3, 2017-03-21 official text · verified 2026-10-29

3. The tax is paid directly through the means set by the Dirección General de Tributación within the first 30 calendar days after 1 January of each year; entities in the process of registration pay within the first 30 calendar days after filing at the Registro de Personas Jurídicas. Legal representatives are jointly liable with the entity for non payment (art. 4).Ley 9428, art. 4, 2017-03-21 official text · verified 2026-10-29

4. Late payment triggers the penalties and interest of the Código de Normas y Procedimientos Tributarios, including the penalty reduction of its art. 88. The Registro Nacional may not issue legal standing or literal certifications or register any document in favor of entities in arrears, notaries must record the arrears in such certifications, defaulters may not contract with the State or any public institution, and the debt is a preferential legal mortgage or pledge on the entity's real estate or movable property (art. 5). The tax administration keeps a public online database of who is current or in arrears (art. 6).Ley 9428, art. 5 and art. 6, 2017-03-21 official text · verified 2026-10-29

5. Non payment for three consecutive periods is a cause of dissolution: the tax administration reports the entities to the Registro Nacional, which publishes the dissolution notice in La Gaceta under Código de Comercio art. 207 and cancels the registration; the tax administration may then pursue the last registered partners, who become jointly liable (art. 7). Within three years of cancellation the legal representative may request reinstatement after paying all tax, fines, penalties and interest, the company's name stays protected in that period, and it must then file its RTBF beneficial ownership information within two months (art. 7 bis).Ley 9428, art. 7 bis added by Ley 10255, art. 7 and art. 7 bis, 2022-05-06 official text · verified 2026-10-29 · changed: Ley 10255 of 6 May 2022 (Ley para la reinscripción de sociedades disueltas) added art. 7 bis allowing reinstatement within three years of cancellation once all debts are paid.

6. The tax is not deductible for income tax (art. 8) and cannot be offset against other taxes (art. 9). Micro and small enterprises carrying on permanent productive activities and registered with the Ministerio de Economía, Industria y Comercio, and small and medium farm producers registered with the Ministerio de Agricultura y Ganadería, that are registered as taxpayers with the Dirección General de Tributación when the taxable event occurs, are exempt from the fiscal period after they meet the conditions (art. 16).Ley 9428, art. 8, art. 9 and art. 16, 2017-03-21 official text · verified 2026-10-29

7. The revenue is earmarked: 75% to the Ministerio de Seguridad Pública for police infrastructure and equipment, 15% to the Judiciary for the Organismo de Investigación Judicial's work on organized crime, and 10% to the Ministerio de Justicia y Paz for the Dirección General de Adaptación Social (art. 11).Ley 9428, art. 11 as amended by Ley 10460, art. 10, art. 11 and art. 13, 2024-03-20 official text · verified 2026-10-29 · changed: Ley 10460 of 20 March 2024 rewrote art. 10, art. 11 and art. 13 on budgeting, allocation and reporting of the revenue.

Situation in the last income tax return	Rate	CRC	USD
Not registered in the Registro Único Tributario	15%	69,330	152.43
Gross income under 120 salarios base (under ₡55,464,000)	25%	115,550	254.06
Gross income 120 to under 280 salarios base (₡55,464,000 to under ₡129,416,000)	30%	138,660	304.87
Gross income 280 salarios base or more (₡129,416,000 or more)	50%	231,100	508.11

2026 amounts (salario base ₡462,200; USD at ₡454.82).

Worked example

A holding S.A. that only owns shares, registered with the tax administration and with gross income of ₡30,000,000 (about US$65,960.16) in its last return, pays ₡115,550 for 2026 because its income is under 120 salarios base.

Step by step

Check the entity's bracket using its last income tax return before 1 January.
Pay through the Hacienda channels within the first 30 calendar days of the year (or of filing, for a new entity).
Confirm the entity appears as current in Hacienda's public database before any sale, financing or registry filing.
If the entity qualifies as a MEIC registered micro or small enterprise or a MAG registered producer, keep the registration current to obtain the exemption for the next period.

Common traps

Dormant or holding companies still pay; inactivity does not stop the tax (art. 1 and art. 3(a)).
Legal representatives are jointly liable for unpaid tax (art. 4), and after dissolution the last registered partners are (art. 7).
Arrears stop the Registro Nacional from issuing certifications or registering documents, which blocks sales of property or shares that need registration (art. 5).
The tax is not deductible for income tax (art. 8).

Sources

← Beneficial ownership in Costa Rica: the Registro de Transparencia y Beneficiarios Finales (RTBF) at the Central Bank, the 15% threshold, the April filing and the 2% of gross income penaltyAnnual 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 →

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