Countries › Costa Rica › Guide › 4. Entities and setup › Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration

Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration

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

Forming an S.A. or S.R.L. runs through a Costa Rican notary, a short extract in La Gaceta and registration at the Registro Nacional, which assigns the cédula jurídica number that now serves as the company's name. The fixed official costs are low: one tenth of a salario base (₡46,220 in 2026) per company document registered, books issued by the registry for up to 20% of a salario base, and a prorated first year tax on legal entities; professional fees are agreed, with official minimums. After filing, the clock runs on two legal deadlines: 30 calendar days to pay the tax on legal entities and 20 business days to file the beneficial ownership return.

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

Registro Nacional fee per company document (one tenth of salario base)	46220 CRCLey 4564 art. 2(d), as of 2026-01-01 · in force
Cap on fee for registry issued corporate books (20% of salario base)	92440 CRCCódigo de Comercio art. 263, as of 2026-01-01 · in force
Minimum notarial fee per deed under the official schedule	60500 CRCDecreto 41457-JP art. 74, as of 2026-10-29 · in force
Payment of first year tax on legal entities after filing	30 calendar daysLey 9428 art. 4, as of 2026-10-29 · in force
First RTBF return after registration	20 business daysMH-DGT-RES-0020-2024 art. 8(b), as of 2026-10-29 · in force

The rule

1. Incorporation, amendments, dissolution, merger and other structural acts must be in a public deed, published in extract in the official gazette and registered in the Registro Mercantil (art. 19). The deed is executed before a Costa Rican notary, and for an S.A. the cash part of the capital is deposited in a Costa Rican bank in the name of the company in formation, which the notary attests (art. 107).Ley 3284, Código de Comercio, art. 19 and art. 107, 1964-04-30 official text · verified 2026-10-29

2. Registration of the incorporation, appointments, term extensions, powers and amendments of mercantile companies, including capital increases, costs a single sum per document for the same legal person equal to one tenth of the salario base of Ley 7337, and these registrations are exempt from the agrarian stamp; professional fees are agreed by the parties (art. 2(d)). Documents must pay all taxes and stamps on presentation by bank deposit, a 6% discount may apply, and a filing with unpaid amounts is cancelled if the shortfall is not paid within three calendar months (art. 3).
Cost to do it: ₡46,220 per company document in 2026 (about US$101.62).Ley 4564, Ley de Aranceles del Registro Nacional, art. 2 as amended by Ley 8343, art. 2(d) and art. 3, 2002-12-27 official text · verified 2026-10-29

3. Corporate books (partner register, partners' meeting minutes and, for an S.A., board minutes) are loose leaf books issued and legalized by the Registro Nacional and delivered with the incorporation document, for a fee of up to 20% of a salario base set by the registry's board (art. 263); accounting records need no legalization (art. 251).
Cost to do it: Cap of ₡92,440 in 2026 (about US$203.25).Ley 3284, Código de Comercio, as amended by Ley 9069, art. 251, art. 252 and art. 263, 2012-09-10 official text · verified 2026-10-29

4. Notarial fees follow the official schedule: for deeds the notary authorizes, the general tariff is 2% up to ₡11,000,000, 1.5% on the excess up to ₡16,500,000, 1.25% on the excess up to ₡33,000,000 and 1% above that, with a minimum of ₡60,500 (art. 74). Registering attorneys appointed by foreign companies and opening branches carries a minimum of ₡363,000 (art. 84). These texts apply as they stood before Decreto 43704 of 2022, whose reform was suspended and then annulled by the Tribunal Contencioso Administrativo y Civil de Hacienda in resolution 00958 of 16 February 2024.
Cost to do it: Minimum ₡60,500 (about US$133.02) per deed; ₡363,000 (about US$798.12) for a branch or a foreign company's attorney.Decreto Ejecutivo 41457-JP, Arancel de honorarios por servicios profesionales de abogacía y notariado, art. 74 and art. 84, 2018-10-17 official text · verified 2026-10-29 · changed: Decreto 43704 of 14 September 2022 had amended the fee schedule; the Tribunal Contencioso Administrativo y Civil de Hacienda suspended it on 9 November 2023 and annulled it on 16 February 2024, restoring the earlier amounts.

5. A company filing its incorporation deed during the year owes the 15% rate of the tax on legal entities in proportion to the time left in the year, payable within 30 calendar days of filing at the Registro de Personas Jurídicas (Ley 9428 art. 2 and art. 4). The first beneficial ownership return is due within 20 business days of registration or assignment of the cédula jurídica (MH-DGT-RES-0020-2024 art. 8(b)).
Example: Filing on 1 July 2026: about ₡34,950 of tax on legal entities due by 31 July 2026. / About US$76.84.Ley 9428; Resolución conjunta MH-DGT-RES-0020-2024, Ley 9428 art. 2 and art. 4; resolution art. 8(b), 2024-09-17 official text · verified 2026-10-29

Item	CRC	USD	Source
Registry fee for the incorporation deed	46,220	101.62	Ley 4564 art. 2(d)
Corporate books issued by the Registro Nacional (cap)	up to 92,440	up to 203.25	Código de Comercio art. 263
Notary, official minimum per deed	60,500	133.02	Decreto 41457-JP art. 74
Tax on legal entities, deed filed 1 July 2026 (prorated 15%)	about 34,950	about 76.84	Ley 9428 art. 2 and art. 3(a)

Official cost items for a new S.A. in 2026 (USD at ₡454.82). Stamps, La Gaceta publication and agreed professional fees above the minimums are extra.

Worked example

Floor of official costs for an S.A. filed on 1 July 2026: ₡46,220 + up to ₡92,440 + ₡60,500 + about ₡34,950, roughly ₡234,110 (about US$514.73), before stamps, the gazette extract and any notary fee above the minimum.

Step by step

Week 0: agree the articles, collect apostilled documents for foreign founders and open the capital deposit account in the company's name in formation.
Sign the deed before the notary, publish the extract in La Gaceta and file the deed with the Registro Nacional, paying the registry fee and stamps.
Within 30 calendar days of filing: pay the prorated tax on legal entities.
On registration: receive the cédula jurídica number and the legalized books.
Within 20 business days of registration: file the first RTBF return with the representative's digital signature.
Register the trade name if needed, register with the tax administration, then open the operating bank account.

Common traps

The registry cancels a filing whose taxes and stamps are not fully paid within three calendar months (Ley 4564 art. 3).
The first year tax and the first RTBF return run from filing and registration, not from the start of trading.
Foreign documents without an apostille or consular legalization, or without translation, are a common cause of registry rejection.

Sources

← 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 deadlineFX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.