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Sources library: Costa Rica

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252 official and primary sources cited across 171 pages. Changelog

SourceCited on
Acuerdo Monetario Centroamericano, art. 42 (Secretaría Ejecutiva del Consejo Monetario Centroamericano)Customs penalties and appeals in Costa Rica: fines in pesos centroamericanos, 50% reductions, contraband above US$5,000 and the Tribunal Aduanero Nacional, Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments, Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together, Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport
Agreement with Germany, Ley 9345 (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Agreement with Mexico, Ley 9644 (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Banco Central de Costa Rica, reference exchange ratesCommercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment, Commercial litigation in Costa Rica: courts, the oral ordinary process, interim relief, appeals, cassation and costs, Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Debt collection in Costa Rica: the monitorio, executory titles, mortgage and pledge foreclosure, attachments and auctions, Insolvency in Costa Rica for creditors: the single concurso under Ley 9957, the collection stay, ranking, creditor votes and cross border recognition, 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, 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 penalty, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, 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, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing a business in Costa Rica and the workforce: notice, cesantía up to eight years, vacations and aguinaldo, and the labor privilege in liquidation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners, Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route, Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, When the Costa Rican company cannot pay: the concurso replaces ordinary liquidation, look back periods for gifts and preferences, and subordination of related parties, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Selling shares or quotas of a Costa Rican company: 15% gains tax with a minimum value rule, quota consent, indirect real estate transfer tax and the beneficial ownership update, Dormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years, Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit, Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption, Employer duties when hiring foreigners in Costa Rica: status checks, inspections and fines of 2 to 12 salarios base, Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks, Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs, Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window, Overstays, cancellation of residence and deportation in Costa Rica: the US$100 monthly fine and the five year ban, Permanent residence in Costa Rica: three years of temporary residence, freedom to work and the four year absence rule, Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income, Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts, Aguinaldo, vacations and public holidays in Costa Rica: a thirteenth month paid by 20 December, two weeks of vacation and nine paid holidays, Employing people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, Labour claims, inspections and fines in Costa Rica: one year to sue, fines of 1 to 23 salarios base and conciliation under the Reforma Procesal Laboral, Maternity, paternity and family leave in Costa Rica: four months of maternity leave paid half by the CCSS, eight paternity days and pregnancy dismissal protection, Minimum wage in Costa Rica: the 2026 decree table from ₡373,092.30 a month, the 1.70% increase for 2027 and the switch to daily minimums, Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules, Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Termination and severance in Costa Rica: notice up to one month, cesantía of 19.5 to 22 days a year capped at eight years, and the dismissal letter, Working hours and overtime in Costa Rica: 8 hours by day, 6 by night, 48 a week, overtime at 150% and a 12 hour daily ceiling, Capital gains tax in Costa Rica: 15% on gains, 2.25% of price option for older assets, 2.5% buyer withholding when non residents sell real estate, Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return, Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation, Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers, Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities, Tax losses in Costa Rica: three year carryforward, five years for agricultural, new industrial and audiovisual companies, no carryback, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax, Tax audits and disputes in Costa Rica: four year review period, 50% to 100% penalties with voluntary reductions, appeals to the Tribunal Fiscal Administrativo, Tax incentives in Costa Rica: free zone income tax holidays of 8 to 12 years, 6% and 15% rates for strategic manufacturers, and reductions for new SMEs, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes, Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Interest deduction limits in Costa Rica: 20% of EBITDA for net non bank interest, indefinite carryforward and no deduction without withholding, Transfer pricing in Costa Rica: arm's length rule, 25% related party test, annual return above 1,000 salarios base and five year APAs, VAT in Costa Rica: 13% on goods and services, reduced rates of 4%, 2%, 1% and 0.5%, reverse charge on services from abroad and monthly returns, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates, Authorized economic operator in Costa Rica: four year OEA certification, deferred payment without guarantee and faster clearance, Customs penalties and appeals in Costa Rica: fines in pesos centroamericanos, 50% reductions, contraband above US$5,000 and the Tribunal Aduanero Nacional, Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports, Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee, Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments, Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together, Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings, Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport
Banco Central de Costa Rica, reference selling rateBanks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches, Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Deposit guarantee and bank resolution in Costa Rica: ₡6,000,000 per person per entity, Factoring and electronic invoices in Costa Rica: assigning receivables and listing invoices as securities, Insurance and reinsurance in Costa Rica: SUGESE authorisation, capital in development units and cross border cover, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees, Investment funds in Costa Rica: SAFIs, open and closed funds, real estate funds and their taxation, Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules, Cash and transfer reporting in Costa Rica: declare US$10,000 at the border, bank registers of US$10,000 transfers, Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Export proceeds in Costa Rica: no surrender requirement, but prove liquidation or entry when the Banco Central asks, Dollar contracts and payments in Costa Rica: valid and enforceable, payable in colones at the reference rate unless an exception applies, Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap, MONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica, FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad, Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica
BCCR communiqué CP-BCCR-001-2026, maximum annual interest rates from January 2026Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees
BCCR communiqué CP-BCCR-006-2026 on February 2026 MONEX interventionsMONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica, FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad
BCCR communiqué CP-BCCR-017-2026, maximum annual interest rates from July 2026Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees, A legal interest rate ceiling reset every six months: 36.48% in colones and 30.11% in dollars for the second half of 2026, What is normal abroad but works differently in Costa Rica
BCCR Fondo de Garantía de Depósitos, guaranteed productsDeposit guarantee and bank resolution in Costa Rica: ₡6,000,000 per person per entity
BCCR indicator 3541, TPMCosta Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR indicator 95262, IMAE 12 month changeCosta Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR indicator 98407, CPI 12 month changeCosta Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR Junta Directiva session 5677-2015, managed float regime (SCIJ)MONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica, FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad
BCCR monetary policy communiqué Nº 01-2026 (22 January 2026)Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR monetary policy communiqué Nº 02-2026 (26 March 2026)Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR monetary policy communiqué Nº 03-2026 (21 May 2026)Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR monetary policy communiqué Nº 04-2026 (23 July 2026)Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR monetary policy communiqué Nº 05-2026 (24 September 2026)Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR official gazette record 2026 (Junta Directiva session 6312-2026 art. 6, minimum capital)Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches
BCCR press release CP-BCCR-020-2026, Informe de Política Monetaria July 2026Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves
BCCR Reglamento del Sistema de Tarjetas de Pago, edition 6 (session 6298-2025, in force 18 Dec 2025)Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules
BCCR, 2026 monetary policy meeting calendarCosta Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor
BCCR, IPM July 2026 presentationCosta Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves, Costa Rica's population, regions and labor market: where people live and work, Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget
CAFTA DR chapter 10, Investment (USTR)Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR
Circular 175-2013, Corte Plena cuantía amounts (SCIJ)Commercial litigation in Costa Rica: courts, the oral ordinary process, interim relief, appeals, cassation and costs
Circular 246-2025, salario base 2026 (SCIJ)Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base, 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, 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 penalty, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, 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, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Dormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years, Employer duties when hiring foreigners in Costa Rica: status checks, inspections and fines of 2 to 12 salarios base, Labour claims, inspections and fines in Costa Rica: one year to sue, fines of 1 to 23 salarios base and conciliation under the Reforma Procesal Laboral, Costa Rica's population, regions and labor market: where people live and work, An annual tax just for keeping a company registered: ₡69,330 to ₡231,100 in 2026, A legal interest rate ceiling reset every six months: 36.48% in colones and 30.11% in dollars for the second half of 2026, What is normal abroad but works differently in Costa Rica, Property tax in Costa Rica: 0.25% municipal impuesto sobre bienes inmuebles, VAT on real estate in Costa Rica: property sales, rents and construction, Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes, Anti money laundering in Costa Rica: who is obligated, KYC, SUGEF registration and fines, Competition law in Costa Rica: cartels, abuse of dominance, fines and leniency, Consumer protection in Costa Rica: information duties, warranties, online sales and fines, Environmental liability and waste in Costa Rica: polluter pays, Tribunal Ambiental and waste duties, Casinos and online betting call centres in Costa Rica: the Ley 9050 taxes, Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules, Costa Rica business and legal glossary: Spanish terms explained in English, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica, Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities, Tax audits and disputes in Costa Rica: four year review period, 50% to 100% penalties with voluntary reductions, appeals to the Tribunal Fiscal Administrativo, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes, Transfer pricing in Costa Rica: arm's length rule, 25% related party test, annual return above 1,000 salarios base and five year APAs, VAT in Costa Rica: 13% on goods and services, reduced rates of 4%, 2%, 1% and 0.5%, reverse charge on services from abroad and monthly returns
COMEX communiqué CP-3247 on DEPA accession (17 July 2026)Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
COMEX, Certificación de origenExporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports, Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings, Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
COMEX, Contingentes (tariff quotas)Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings
Constitución Política, art. 19 (SCIJ)Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure, Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors, Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up, Costa Rica's political system and how laws are made: what investors need to know, Costa Rica's population, regions and labor market: where people live and work, Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget, A 48 hour week, overtime at 50% extra and a 12 hour daily ceiling, Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional, Expropriation in Costa Rica: public interest declaration, administrative appraisal and court set fair price, Forests, rivers and water rights on Costa Rican land: protection strips and concessions, Start here: the legal gateways every foreign investor crosses in Costa Rica
Contraloría General de la República, #MonitoreoCGR Informe Técnico 2027 pageCosta Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget
Contraloría General de la República, Informe Técnico sobre el Proyecto de Ley de Presupuesto 2027Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget
Contraloría R DC 00142 2025 thresholds 2026 (SCIJ)Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment
Convention with Spain, Ley 8888 (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Código Civil (SCIJ, current version)Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt, Secured lending in Costa Rica: movable collateral registry, mortgages and out of court enforcement, Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional, Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority
Código de Minería (SCIJ)Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up, Key regulated sectors in Costa Rica and who regulates them, Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules
DE 36693-MINAET as amended by DE 41578-MINAEKey regulated sectors in Costa Rica and who regulates them, Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen
DE 37554-JP regulation (SCIJ)Personal data protection in Costa Rica: Ley 8968, PRODHAB, consent and breach notice
DE 37899-MEIC regulation (SCIJ)An implied warranty, a 30 day claim window and eight days to cancel off premises and online sales, What is normal abroad but works differently in Costa Rica, Consumer protection in Costa Rica: information duties, warranties, online sales and fines
DE 41578 (SCIJ)Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen
DE 43879-MINAE (SCIJ)Rooftop solar and self consumption in Costa Rica: distributed energy resources under Ley 10086
DE 44196 5G cybersecurity (SCIJ)Telecommunications in Costa Rica: spectrum concessions, SUTEL authorisations, FONATEL and 5G security rules
DE 44585 hemp regulation (SCIJ)Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
DE 44695 medicinal regulation (SCIJ)Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
DE 45165 (SCIJ)Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
DE 45294 (SCIJ)Rooftop solar and self consumption in Costa Rica: distributed energy resources under Ley 10086
DE 45358-H, actualización del impuesto solidario para el período 2026 (SCIJ)Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million
DE 7841-P, Reglamento a la Ley sobre la Zona Marítimo Terrestre (SCIJ)Beachfront land in Costa Rica: the maritime terrestrial zone and municipal concessions
Decreto 40198-COMEX-H, Reglamento del Régimen de Perfeccionamiento Activo (SCIJ)Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport
Decreto 41457-JP, lawyer and notary fee tariff (SCIJ)Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment, Commercial litigation in Costa Rica: courts, the oral ordinary process, interim relief, appeals, cassation and costs, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Debt collection in Costa Rica: the monitorio, executory titles, mortgage and pledge foreclosure, attachments and auctions, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings
Decreto 42876, RECAUCA (SCIJ)Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together
Decreto 44390-H, RTBF regulation (SCIJ)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 penalty, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Costa Rica business and legal glossary: Spanish terms explained in English, Start here: the legal gateways every foreign investor crosses in Costa Rica
Decreto 45333-H (SCIJ)Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes
Decreto Ejecutivo 36539-G, guarantee deposit regulation (SCIJ)Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs
Decreto Ejecutivo 36576-G-COMEX, company registry regulation (SCIJ)DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence
Decreto Ejecutivo 37112-G, Reglamento de Extranjería (SCIJ)Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit, Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks, Family members of foreign residents in Costa Rica: spouses, children under 25 and permission to work, Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs, Permanent residence in Costa Rica: three years of temporary residence, freedom to work and the four year absence rule, Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income, CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires, Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts
Decreto Ejecutivo 38277, Reglamento de Procedimiento Tributario (SCIJ)Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure
Decreto Ejecutivo 41779-H, Reglamento de la Ley del IVA (SCIJ)VAT in Costa Rica: 13% on goods and services, reduced rates of 4%, 2%, 1% and 0.5%, reverse charge on services from abroad and monthly returns
Decreto Ejecutivo 43198-H, Reglamento de la Ley del Impuesto sobre la Renta (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Transfer pricing in Costa Rica: arm's length rule, 25% related party test, annual return above 1,000 salarios base and five year APAs
Decreto Ejecutivo 43619 (SCIJ)Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption
Decreto Ejecutivo 43898 Reglamento de evaluación, control y seguimiento ambiental (SCIJ)Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guarantee
Decreto Ejecutivo 43926-MGP-H-TUR (SCIJ)Family members of foreign residents in Costa Rica: spouses, children under 25 and permission to work, Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window, Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income, CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires
Decreto Ejecutivo 44051-H, Reglamento a la Ley General de Aduanas (SCIJ)Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports, Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments, Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together, Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings, Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport
Decreto Ejecutivo 44179 (SCIJ)DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence
Decreto Ejecutivo 44793 (SCIJ)DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence
Decreto Ejecutivo 45303-MTSS, minimum wages 2026 (SCIJ)Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks, Employing people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, Minimum wage in Costa Rica: the 2026 decree table from ₡373,092.30 a month, the 1.70% increase for 2027 and the switch to daily minimums, Working hours and overtime in Costa Rica: 8 hours by day, 6 by night, 48 a week, overtime at 150% and a 12 hour daily ceiling, Costa Rica business and legal glossary: Spanish terms explained in English, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules
Decreto Ejecutivo 45347 (SCIJ)DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence
DGME resolution AJ-484-11-2025, visa directives (SCIJ)Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit
European Union Election Expert Mission, final report, 1 February 2026 elections (TSE site)Costa Rica's political system and how laws are made: what investors need to know
HCCH, status of the Apostille ConventionCross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille, Foreign court judgments in Costa Rica: recognition by the cassation chambers, requirements and enforcement
HCCH, status of the Evidence ConventionCross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille
HCCH, status of the Service ConventionCross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille
ICSID list of contracting states (ICSID/3, July 2026)Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR, Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors
INEC, Encuesta Continua de Empleo, June to August 2026Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica's population, regions and labor market: where people live and work
INEC, Estimación de Población y Vivienda 2022, Resultados GeneralesCosta Rica's population, regions and labor market: where people live and work
Ley 10008 (SCIJ)Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption, Family members of foreign residents in Costa Rica: spouses, children under 25 and permission to work, CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires
Ley 10039, electronic invoice as executive title and negotiable security (SCIJ)Factoring and electronic invoices in Costa Rica: assigning receivables and listing invoices as securities, Accepted electronic invoices are enforceable titles and can be traded; payers have ten business days to object, What is normal abroad but works differently in Costa Rica
Ley 10086 (SCIJ)Rooftop solar and self consumption in Costa Rica: distributed energy resources under Ley 10086, Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime
Ley 10113Key regulated sectors in Costa Rica and who regulates them, Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
Ley 10168 (SCIJ)Telework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad
Ley 10208 (SCIJ)Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption
Ley 10209 (SCIJ)Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime
Ley 10244 (SCIJ)Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
Ley 10255, Ley para la reinscripción de sociedades disueltas (SCIJ)Dormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years
Ley 10335, Promoción y apertura del mercado de deuda pública (SCIJ)Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Ley 10346Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 10373 (SCIJ)Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes
Ley 10375 (SCIJ)Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules
Ley 10381 (SCIJ)Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return
Ley 10415 (SCIJ)Telecommunications in Costa Rica: spectrum concessions, SUTEL authorisations, FONATEL and 5G security rules
Ley 10428Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 10493 (SCIJ)Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs
Ley 10494Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 10508 (SCIJ)Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure
Ley 10535 (SCIJ)Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027
Ley 10597, notification email and repeal of resident agent (SCIJ)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, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Start here: the legal gateways every foreign investor crosses in Costa Rica
Ley 10618Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 10645, students, teachers and researchers (SCIJ)Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts
Ley 10673 (SCIJ)Telework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad
Ley 10702 (2025), execution of amparo damages (SCIJ)Amparo and constitutional challenges in Costa Rica: the Sala Constitucional, two month deadline, suspension and damages
Ley 10729, company identification by cédula jurídica (SCIJ)Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Start here: the legal gateways every foreign investor crosses in Costa Rica
Ley 10840 (SCIJ)Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027
Ley 10884 cultura costarricense en la actividad turística (SCIJ)Tourism incentives in Costa Rica: the ICT tourism contract under Ley 6990, what it still exempts and the tenfold misuse fine
Ley 10889, consumer protection in the custody of money by financial entities (SCIJ)Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau
Ley 10902 (SCIJ)Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027
Ley 10937 (SCIJ)Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime
Ley 10939 Ley de arbolado urbano (SCIJ)Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guarantee
Ley 10957, DEPA (SCIJ)Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 10961 (SCIJ)Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules, Cash and transfer reporting in Costa Rica: declare US$10,000 at the border, bank registers of US$10,000 transfers, Anti money laundering in Costa Rica: who is obligated, KYC, SUGEF registration and fines, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027
Ley 10962, email registration deadline (SCIJ)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, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)
Ley 10967 (SCIJ)Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen
Ley 10971 Ley de responsabilidad laboral de los contratistas con el Estado (SCIJ)Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment
Ley 10973, recognised jurisdictions and remote foreign brokers (SCIJ)Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Foreign securities and remote foreign brokers in Costa Rica: the Ley 10973 recognised jurisdiction regime of 2026, Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores
Ley 1155 (SCIJ)Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure
Ley 1644, Ley Orgánica del Sistema Bancario Nacional (SCIJ, current version)Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches, Deposit guarantee and bank resolution in Costa Rica: ₡6,000,000 per person per entity, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees
Ley 17, CCSS (SCIJ)Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Employing people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules, Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Who regulates what in Costa Rica: a map of agencies for investors
Ley 1860 (SCIJ)Who regulates what in Costa Rica: a map of agencies for investors
Ley 2, Código de Trabajo (SCIJ)Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Closing a business in Costa Rica and the workforce: notice, cesantía up to eight years, vacations and aguinaldo, and the labor privilege in liquidation, Aguinaldo, vacations and public holidays in Costa Rica: a thirteenth month paid by 20 December, two weeks of vacation and nine paid holidays, Employing people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, Employment contracts in Costa Rica: written contract contents, indefinite term by default, fixed terms of one or five years and the first three months, Labour claims, inspections and fines in Costa Rica: one year to sue, fines of 1 to 23 salarios base and conciliation under the Reforma Procesal Laboral, Maternity, paternity and family leave in Costa Rica: four months of maternity leave paid half by the CCSS, eight paternity days and pregnancy dismissal protection, Minimum wage in Costa Rica: the 2026 decree table from ₡373,092.30 a month, the 1.70% increase for 2027 and the switch to daily minimums, Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules, Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Termination and severance in Costa Rica: notice up to one month, cesantía of 19.5 to 22 days a year capped at eight years, and the dismissal letter, Unions, solidarista associations, strikes and collective bargaining in Costa Rica: 12 founders, union leader protection and the 2020 strike rules, Working hours and overtime in Costa Rica: 8 hours by day, 6 by night, 48 a week, overtime at 150% and a 12 hour daily ceiling, Workplace harassment, discrimination and occupational safety in Costa Rica: Ley 7476 policies, the three month procedure and health committees, Dismissal without cause is allowed, but costs notice and cesantía of up to eight years, What is normal abroad but works differently in Costa Rica, A 48 hour week, overtime at 50% extra and a 12 hour daily ceiling, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Who regulates what in Costa Rica: a map of agencies for investors
Ley 2412, aguinaldo (SCIJ)Closing a business in Costa Rica and the workforce: notice, cesantía up to eight years, vacations and aguinaldo, and the labor privilege in liquidation, Aguinaldo, vacations and public holidays in Costa Rica: a thirteenth month paid by 20 December, two weeks of vacation and nine paid holidays, Employing people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, A thirteenth month salary paid by 20 December, free of income tax and CCSS contributions, What is normal abroad but works differently in Costa Rica, Costa Rica business and legal glossary: Spanish terms explained in English, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)
Ley 276, Ley de Aguas (SCIJ)Forests, rivers and water rights on Costa Rican land: protection strips and concessions
Ley 2762 (text by Ley 9872)Coffee in Costa Rica: ICAFE registration, regulated margins and the export levy, Key regulated sectors in Costa Rica and who regulates them
Ley 2825, Ley de Tierras y Colonización (SCIJ)Border strip and inalienable state land in Costa Rica, Forests, rivers and water rights on Costa Rican land: protection strips and concessions
Ley 3284, Código de Comercio (SCIJ)Debt collection in Costa Rica: the monitorio, executory titles, mortgage and pledge foreclosure, attachments and auctions, Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt, 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, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, 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, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners, Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route, Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Selling shares or quotas of a Costa Rican company: 15% gains tax with a minimum value rule, quota consent, indirect real estate transfer tax and the beneficial ownership update, Dormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees, Trusts (fideicomisos) in Costa Rica: how they work and why lenders use guarantee trusts, Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)
Ley 3883, Inscripción de Documentos en el Registro Público (SCIJ)Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority
Ley 4240, Ley de Planificación Urbana (SCIJ)Zoning, subdivision and building permits in Costa Rica
Ley 4351, Banco Popular (SCIJ)Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Ley 4564, Ley de Aranceles del Registro Público (SCIJ)Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, Sociedad de responsabilidad limitada (S.R.L. or Ltda.) in Costa Rica: quotas, managers instead of a board, partner consent for transfers and a 10% legal reserve, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route, Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Condominiums in Costa Rica: Ley 7933 regime, common areas, dues and assemblies, Residential and commercial leases in Costa Rica: three year minimum, rent increases and eviction, Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority, Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica
Ley 4755, Código de Normas y Procedimientos Tributarios (SCIJ)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, 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 penalty, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica, Who regulates what in Costa Rica: a map of agencies for investors, Tax audits and disputes in Costa Rica: four year review period, 50% to 100% penalties with voluntary reductions, appeals to the Tribunal Fiscal Administrativo, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes
Ley 4760, IMAS (SCIJ)Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Ley 5662, FODESAF (SCIJ)Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Ley 5695 (SCIJ)Who regulates what in Costa Rica: a map of agencies for investors
Ley 6043 Zona Marítimo Terrestre (SCIJ)Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up, Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional, Beachfront land in Costa Rica: the maritime terrestrial zone and municipal concessions
Ley 6157, New York Convention approval (SCIJ)Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera
Ley 6165, Inter-American Convention on International Commercial Arbitration (SCIJ)Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera
Ley 6165, Inter-American Convention on Letters Rogatory (SCIJ)Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille
Ley 6165, Inter-American Convention on Taking of Evidence Abroad (SCIJ)Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille
Ley 6172, Ley Indígena (SCIJ)Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional, Indigenous territories in Costa Rica: land that non indigenous buyers cannot acquire
Ley 6227, Ley General de la Administración Pública (SCIJ)Claims against the State in Costa Rica: contentious administrative courts, the one year deadline, interim measures and payment of judgments, Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt
Ley 6545, Ley del Catastro Nacional (SCIJ)Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority
Ley 6826, Ley del IVA (SCIJ)Short term rentals in Costa Rica: Ley 9742 registration with ICT and Hacienda, VAT on real estate in Costa Rica: property sales, rents and construction, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027), Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation, Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes, VAT in Costa Rica: 13% on goods and services, reduced rates of 4%, 2%, 1% and 0.5%, reverse charge on services from abroad and monthly returns
Ley 6867 (SCIJ)Intellectual property in Costa Rica: trademarks and patents, terms and official fees
Ley 6868, INA (SCIJ)Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Ley 6946, 1% import tax (SCIJ)Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation
Ley 6970, Asociaciones Solidaristas (SCIJ)Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Termination and severance in Costa Rica: notice up to one month, cesantía of 19.5 to 22 days a year capped at eight years, and the dismissal letter, Unions, solidarista associations, strikes and collective bargaining in Costa Rica: 12 founders, union leader protection and the 2020 strike rules
Ley 6990 Incentivos para el Desarrollo Turístico (SCIJ)Tourism incentives in Costa Rica: the ICT tourism contract under Ley 6990, what it still exempts and the tenfold misuse fine
Ley 6999, Impuesto sobre Traspasos de Bienes Inmuebles (SCIJ)Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Selling shares or quotas of a Costa Rican company: 15% gains tax with a minimum value rule, quota consent, indirect real estate transfer tax and the beneficial ownership update, Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional, Selling property in Costa Rica: 15% capital gains tax, 2.25% option and 2.5% withholding on non residents, Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale
Ley 7092, Ley del Impuesto sobre la Renta (SCIJ)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, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, Selling a Costa Rican business as a going concern: three Gaceta notices, 15 day creditor call, deposited price, and buyer liability for tax and employees, Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat, Selling shares or quotas of a Costa Rican company: 15% gains tax with a minimum value rule, quota consent, indirect real estate transfer tax and the beneficial ownership update, Investment funds in Costa Rica: SAFIs, open and closed funds, real estate funds and their taxation, Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap, Rental income tax in Costa Rica: 15% on rents with a flat 15% deduction, Selling property in Costa Rica: 15% capital gains tax, 2.25% option and 2.5% withholding on non residents, Costa Rica business and legal glossary: Spanish terms explained in English, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027), Capital gains tax in Costa Rica: 15% on gains, 2.25% of price option for older assets, 2.5% buyer withholding when non residents sell real estate, Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return, Tax losses in Costa Rica: three year carryforward, five years for agricultural, new industrial and audiovisual companies, no carryback, Tax incentives in Costa Rica: free zone income tax holidays of 8 to 12 years, 6% and 15% rates for strategic manufacturers, and reductions for new SMEs, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes, Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Interest deduction limits in Costa Rica: 20% of EBITDA for net non bank interest, indefinite carryforward and no deduction without withholding, Transfer pricing in Costa Rica: arm's length rule, 25% related party test, annual return above 1,000 salarios base and five year APAs, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Ley 7135, Ley de la Jurisdicción Constitucional (SCIJ)Amparo and constitutional challenges in Costa Rica: the Sala Constitucional, two month deadline, suspension and damages, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection
Ley 7200 generación eléctrica autónoma o paralela (SCIJ)Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up, Private power generation in Costa Rica: Ley 7200 plants, ICE purchase contracts and ARESEP tariffs, Key regulated sectors in Costa Rica and who regulates them
Ley 7210, Ley de Régimen de Zonas Francas (SCIJ)Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions, Free zone regime in Costa Rica: who qualifies, the US$150,000 entry ticket, how PROCOMER and COMEX grant it, and how to lose it, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves, Costa Rica business and legal glossary: Spanish terms explained in English, Start here: the legal gateways every foreign investor crosses in Costa Rica, Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation, Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities, Tax incentives in Costa Rica: free zone income tax holidays of 8 to 12 years, 6% and 15% rates for strategic manufacturers, and reductions for new SMEs, Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee
Ley 7332 ICSID Convention (SCIJ)Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR, Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors
Ley 7337 (SCIJ)Competition law in Costa Rica: cartels, abuse of dominance, fines and leniency
Ley 7356 monopolio de hidrocarburos (SCIJ)Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up, Key regulated sectors in Costa Rica and who regulates them, Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen
Ley 7399 (SCIJ)Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen
Ley 7472, Promoción de la Competencia y Defensa Efectiva del Consumidor (SCIJ, current version)Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base, Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees, An implied warranty, a 30 day claim window and eight days to cancel off premises and online sales, A legal interest rate ceiling reset every six months: 36.48% in colones and 30.11% in dollars for the second half of 2026, What is normal abroad but works differently in Costa Rica, Competition law in Costa Rica: cartels, abuse of dominance, fines and leniency, Consumer protection in Costa Rica: information duties, warranties, online sales and fines
Ley 7476 (SCIJ)Workplace harassment, discrimination and occupational safety in Costa Rica: Ley 7476 policies, the three month procedure and health committees
Ley 7495, Ley de Expropiaciones (SCIJ)Expropriation in Costa Rica: public interest declaration, administrative appraisal and court set fair price
Ley 7508 reform (SCIJ)Private power generation in Costa Rica: Ley 7200 plants, ICE purchase contracts and ARESEP tariffs
Ley 7509, Impuesto sobre Bienes Inmuebles (SCIJ)Border strip and inalienable state land in Costa Rica, Property tax in Costa Rica: 0.25% municipal impuesto sobre bienes inmuebles, Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority, Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities, Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes
Ley 7527, Ley General de Arrendamientos Urbanos y Suburbanos (SCIJ)Dollar contracts are valid, but the debtor may usually pay in colones, Leases run at least three years, renew automatically and dollar home rents cannot be raised, What is normal abroad but works differently in Costa Rica, Residential and commercial leases in Costa Rica: three year minimum, rent increases and eviction
Ley 7554 (SCIJ)Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guarantee, Environmental liability and waste in Costa Rica: polluter pays, Tribunal Ambiental and waste duties, Costa Rica business and legal glossary: Spanish terms explained in English, Who regulates what in Costa Rica: a map of agencies for investors
Ley 7557 (SCIJ)Who regulates what in Costa Rica: a map of agencies for investors, Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation, Authorized economic operator in Costa Rica: four year OEA certification, deferred payment without guarantee and faster clearance, Customs penalties and appeals in Costa Rica: fines in pesos centroamericanos, 50% reductions, contraband above US$5,000 and the Tribunal Aduanero Nacional, Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports, Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee, Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments, Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together, Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings, Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport
Ley 7558, Ley Orgánica del Banco Central de Costa Rica (SCIJ)Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches, Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau, Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules, Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores, Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Export proceeds in Costa Rica: no surrender requirement, but prove liquidation or entry when the Banco Central asks, Dollar contracts and payments in Costa Rica: valid and enforceable, payable in colones at the reference rate unless an exception applies, Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap, MONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica, FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad, Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves, Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget, Dollar contracts are valid, but the debtor may usually pay in colones, What is normal abroad but works differently in Costa Rica, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica, Who regulates what in Costa Rica: a map of agencies for investors, Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports
Ley 7575, Ley Forestal (SCIJ)Forests, rivers and water rights on Costa Rican land: protection strips and concessions
Ley 7593 (SCIJ)Private power generation in Costa Rica: Ley 7200 plants, ICE purchase contracts and ARESEP tariffs, Key regulated sectors in Costa Rica and who regulates them, Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen, Who regulates what in Costa Rica: a map of agencies for investors
Ley 7638 (SCIJ)Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors, Free zone regime in Costa Rica: who qualifies, the US$150,000 entry ticket, how PROCOMER and COMEX grant it, and how to lose it, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves, Who regulates what in Costa Rica: a map of agencies for investors, Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports, Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee, Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together, Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings
Ley 7727, Resolución Alterna de Conflictos (SCIJ)Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment, Mediation and conciliation in Costa Rica: Ley 7727, court conciliation, settlement effects and authorised centres
Ley 7732 (SCIJ)Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Foreign securities and remote foreign brokers in Costa Rica: the Ley 10973 recognised jurisdiction regime of 2026, Investment funds in Costa Rica: SAFIs, open and closed funds, real estate funds and their taxation, Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores, Tender offers, 10% holdings and insider dealing in Costa Rica's securities market, Costa Rica business and legal glossary: Spanish terms explained in English, Who regulates what in Costa Rica: a map of agencies for investors
Ley 7762 concesión de obra pública (SCIJ)Public works concessions and PPPs in Costa Rica: Ley 7762, private initiatives, the 20 percent equity rule and the 50 year cap, Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up
Ley 7764, Código Notarial (SCIJ)Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route
Ley 7786 (SCIJ)Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules, Trusts (fideicomisos) in Costa Rica: how they work and why lenders use guarantee trusts, Cash and transfer reporting in Costa Rica: declare US$10,000 at the border, bank registers of US$10,000 transfers, Anti money laundering in Costa Rica: who is obligated, KYC, SUGEF registration and fines, Who regulates what in Costa Rica: a map of agencies for investors
Ley 7794, Código Municipal (SCIJ)The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Who regulates what in Costa Rica: a map of agencies for investors, Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities
Ley 7882Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 7933, Ley Reguladora de la Propiedad en Condominio (SCIJ)Condominiums in Costa Rica: Ley 7933 regime, common areas, dues and assemblies, Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority
Ley 7978 (SCIJ)Intellectual property in Costa Rica: trademarks and patents, terms and official fees
Ley 7983, Protección al Trabajador (SCIJ)Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Termination and severance in Costa Rica: notice up to one month, cesantía of 19.5 to 22 days a year capped at eight years, and the dismissal letter, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Ley 8055Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 8068, Costa Rica Argentina investment agreement (SCIJ)Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR, Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap, Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves
Ley 8300Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 833, Ley de Construcciones (SCIJ)Zoning, subdivision and building permits in Costa Rica
Ley 8422 (SCIJ)Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes
Ley 8455Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 8508, Código Procesal Contencioso Administrativo (SCIJ)Claims against the State in Costa Rica: contentious administrative courts, the one year deadline, interim measures and payment of judgments, Amparo and constitutional challenges in Costa Rica: the Sala Constitucional, two month deadline, suspension and damages, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt
Ley 8622Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR, Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 8642 (SCIJ)Key regulated sectors in Costa Rica and who regulates them, Telecommunications in Costa Rica: spectrum concessions, SUTEL authorisations, FONATEL and 5G security rules
Ley 8653, Ley Reguladora del Mercado de Seguros (SCIJ, current version)Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Insurance and reinsurance in Costa Rica: SUGESE authorisation, capital in development units and cross border cover
Ley 8675Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 8683, Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (SCIJ)Border strip and inalienable state land in Costa Rica, Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million
Ley 8687, Ley de Notificaciones Judiciales (SCIJ)Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille
Ley 8764 (SCIJ)Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit, Employer duties when hiring foreigners in Costa Rica: status checks, inspections and fines of 2 to 12 salarios base, Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks, Family members of foreign residents in Costa Rica: spouses, children under 25 and permission to work, Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs, Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window, Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure, Overstays, cancellation of residence and deportation in Costa Rica: the US$100 monthly fine and the five year ban, Permanent residence in Costa Rica: three years of temporary residence, freedom to work and the four year absence rule, Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income, CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires, Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts, Who regulates what in Costa Rica: a map of agencies for investors
Ley 8839 (SCIJ)Environmental liability and waste in Costa Rica: polluter pays, Tribunal Ambiental and waste duties
Ley 8881, Código Aduanero Uniforme Centroamericano (CAUCA IV) (SCIJ)Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together
Ley 8904 (SCIJ)Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules
Ley 8923, Apostille Convention (SCIJ)Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille, Foreign court judgments in Costa Rica: recognition by the cassation chambers, requirements and enforcement, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Sociedad anónima (S.A.) in Costa Rica: two founders, 25% paid in at signing, a three member board, a company identified by its cédula jurídica number and the yearly tax on legal entities, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings
Ley 8937, Ley de Arbitraje, as amended by Ley 10535 (SCIJ)Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera
Ley 8953Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 8956, Ley Reguladora del Contrato de Seguros (SCIJ)Insurance and reinsurance in Costa Rica: SUGESE authorisation, capital in development units and cross border cover
Ley 8968 (SCIJ)Personal data protection in Costa Rica: Ley 8968, PRODHAB, consent and breach notice, Who regulates what in Costa Rica: a map of agencies for investors
Ley 9007, Costa Rica Argentina tax information exchange agreement (SCIJ)Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Costa Rica's external sector: exports, free zones, foreign direct investment and reserves
Ley 9050Casinos and online betting call centres in Costa Rica: the Ley 9050 taxes, Key regulated sectors in Costa Rica and who regulates them
Ley 9122Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9123Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9133Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9154Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings, Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9232Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9238Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9246, Ley de Garantías Mobiliarias (SCIJ)Factoring and electronic invoices in Costa Rica: assigning receivables and listing invoices as securities, Secured lending in Costa Rica: movable collateral registry, mortgages and out of court enforcement
Ley 9342, Código Procesal Civil (SCIJ)Commercial litigation in Costa Rica: courts, the oral ordinary process, interim relief, appeals, cassation and costs, Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base, Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille, Debt collection in Costa Rica: the monitorio, executory titles, mortgage and pledge foreclosure, attachments and auctions, Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera, Foreign court judgments in Costa Rica: recognition by the cassation chambers, requirements and enforcement, Insolvency in Costa Rica for creditors: the single concurso under Ley 9957, the collection stay, ranking, creditor votes and cross border recognition, Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt, Mediation and conciliation in Costa Rica: Ley 7727, court conciliation, settlement effects and authorised centres, Secured lending in Costa Rica: movable collateral registry, mortgages and out of court enforcement
Ley 9343, Reforma Procesal Laboral (SCIJ)Labour claims, inspections and fines in Costa Rica: one year to sue, fines of 1 to 23 salarios base and conciliation under the Reforma Procesal Laboral
Ley 9416 (SCIJ)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 penalty, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company
Ley 9428, Impuesto a las Personas Jurídicas (SCIJ)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, 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 penalty, Branch of a foreign company in Costa Rica: the apoderado generalísimo, the power of attorney deed, registration in the Registro Mercantil and moving a foreign company's seat to Costa Rica, Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company, Empresa individual de responsabilidad limitada (E.I.R.L.) in Costa Rica: a one owner company for individuals only, with a fixed object and a manager, 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, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Closing a branch of a foreign company in Costa Rica: the general power of attorney, final remittance tax and the tax on legal entities until cancellation, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing, Dormant Costa Rican companies: three unpaid years of the tax on legal entities dissolve the company, partners stay liable, and reinstatement is possible for three years, An annual tax just for keeping a company registered: ₡69,330 to ₡231,100 in 2026, What is normal abroad but works differently in Costa Rica, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Costa Rica business and legal glossary: Spanish terms explained in English, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)
Ley 9486, reform of Código Notarial art. 129 (SCIJ)Dissolving and liquidating a Costa Rican S.A. or S.R.L.: Gaceta notice, 30 day opposition, liquidators, final statement and payout, with the notarial route, Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing
Ley 9518 consolidated (SCIJ)Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime
Ley 9635, Fortalecimiento de las Finanzas Públicas (SCIJ)FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad, Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor, Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget, Rental income tax in Costa Rica: 15% on rents with a flat 15% deduction, VAT on real estate in Costa Rica: property sales, rents and construction
Ley 9671Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9691, Ley Marco del Contrato de Factoreo (SCIJ, current version)Factoring and electronic invoices in Costa Rica: assigning receivables and listing invoices as securities
Ley 9694, Ley del Sistema de Estadística Nacional (SCIJ)FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad, Costa Rica's population, regions and labor market: where people live and work
Ley 9699 (SCIJ)Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes
Ley 9701 reform (SCIJ)Public works concessions and PPPs in Costa Rica: Ley 7762, private initiatives, the 20 percent equity rule and the 50 year cap
Ley 9724, reform of Ley 1644 allowing foreign bank branches (SCIJ)Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches
Ley 9736 (SCIJ)Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions, Competition law in Costa Rica: cartels, abuse of dominance, fines and leniency, Who regulates what in Costa Rica: a map of agencies for investors
Ley 9738, teletrabajo (SCIJ)Telework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad
Ley 9742, hospedaje no tradicional y plataformas digitales (SCIJ)Short term rentals in Costa Rica: Ley 9742 registration with ICT and Hacienda
Ley 9746, reform of Ley 7732 among others (SCIJ)Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores
Ley 9768, reform of Ley 7558, Ley 1644 and Ley 7732 (SCIJ)Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches
Ley 9775Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Ley 9778 United Arab Emirates investment agreement (SCIJ)Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors
Ley 9816, deposit guarantee fund and bank resolution (SCIJ)Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee, Deposit guarantee and bank resolution in Costa Rica: ₡6,000,000 per person per entity
Ley 9831, Comisiones máximas del sistema de tarjetas (SCIJ)Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules
Ley 9859, reform of Ley 7472 adding usury caps (SCIJ)Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau, Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees
Ley 9872 (SCIJ)Coffee in Costa Rica: ICAFE registration, regulated margins and the export levy
Ley 9957, Ley Concursal de Costa Rica (SCIJ)Insolvency in Costa Rica for creditors: the single concurso under Ley 9957, the collection stay, ranking, creditor votes and cross border recognition, Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners, When the Costa Rican company cannot pay: the concurso replaces ordinary liquidation, look back periods for gifts and preferences, and subordination of related parties
Ley 9963, treaty with the United Arab Emirates (SCIJ)Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding, Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates, Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates
Ley 9986 Ley General de Contratación Pública (SCIJ)Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment
Ley 9996 (SCIJ)Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window, Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income, CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires
Ministerio de Trabajo, 2027 minimum wage increase press releaseEmploying people in Costa Rica: the Código de Trabajo, CCSS and INS registration, the 2026 minimum wage table and the main costs of a hire, Minimum wage in Costa Rica: the 2026 decree table from ₡373,092.30 a month, the 1.70% increase for 2027 and the switch to daily minimums, Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)
Multilateral instrument, Ley 9751 (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates
PROCOMER, Memoria 2025Costa Rica's external sector: exports, free zones, foreign direct investment and reserves
Protocol to the Germany agreement (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates
Protocol to the Spain convention (SCIJ)Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates
Reglamento del Seguro de IVM, transitory XI reform, session 9038 (SCIJ)Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Reglamento del Seguro de Salud, CCSS (SCIJ)Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund, Payroll taxes in Costa Rica: CCSS health 9.25% and pensions 5.58% for employers in 2026, FODESAF, IMAS, INA, Banco Popular and the salary tax
Reglamento para las Operaciones Cambiarias de Contado, BCCR session 5293-2006 as amended (SCIJ, version 25)Export proceeds in Costa Rica: no surrender requirement, but prove liquidation or entry when the Banco Central asks, Dollar contracts and payments in Costa Rica: valid and enforceable, payable in colones at the reference rate unless an exception applies, MONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica, FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad
Resolución conjunta MH-DGT-RES-0020-2024, RTBF (SCIJ)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, 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 penalty, Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration, Closing with Hacienda, the CCSS and the Registro Nacional: deregistration in one month, the clearances that block filings, and four or ten years of exposure, Selling shares or quotas of a Costa Rican company: 15% gains tax with a minimum value rule, quota consent, indirect real estate transfer tax and the beneficial ownership update, The first 90 days in Costa Rica: from apostilled documents to the first monthly filings, Start here: the legal gateways every foreign investor crosses in Costa Rica, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027), Who regulates what in Costa Rica: a map of agencies for investors
Resolución COPROCOM 01-2019 thresholds (SCIJ)Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions
Resolución COPROCOM RES OS 009 2023 fee deferral (SCIJ)Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions
Resolución MH-DGT-RES-0036-2025 with note on Res. 0047-2025 (SCIJ)Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027, Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027), Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers
Resolución of 2 May 2025 amending the RTBF joint resolution (SCIJ)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 penalty
SCIJ (Sistema Costarricense de Información Jurídica)Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws
Spain Costa Rica convention, Boletín Oficial del EstadoCosta Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates
SUTEL FONATEL 2025 rate (SCIJ)Telecommunications in Costa Rica: spectrum concessions, SUTEL authorisations, FONATEL and 5G security rules
UNCITRAL, status of the New York ConventionDisputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection, Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera

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