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Changelog: Costa Rica guide
Argentina. For full detail on Argentina, go to The Argentine Thread.
This is a living guide. Every page is reverified against its official source and dated.
| Date | Page | Change |
|---|---|---|
| 2026-10-30 | Telecommunications in Costa Rica: spectrum concessions, SUTEL authorisations, FONATEL and 5G security rules | New page: spectrum concessions, SUTEL authorisations, FONATEL 1.5% for 2025, canons, fines and DE 44196 5G supplier risk rules. |
| 2026-10-30 | Oil, gas and fuels in Costa Rica: the petroleum moratorium to 2050, the RECOPE monopoly and the 2026 opening to biofuels and green hydrogen | New page: petroleum moratorium to 31 Dec 2050, Ley 7399 contract terms and royalty scale, RECOPE wholesale monopoly, and Ley 10967 (in force 13 Aug 2026) opening biofuels and green hydrogen. |
| 2026-10-30 | 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 41578-MINAE (Gaceta 130 of 11 July 2019) extended the moratorium from 15 September 2021 to 31 December 2050. |
| 2026-10-30 | 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 10967 (Gaceta 152, Alcance 106 of 13 August 2026, in force that day) widened RECOPE's purpose and added Ley 6588 art. 6 bis on the transition to renewables. |
| 2026-10-30 | 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 10967 added gas, green hydrogen and biofuels to the regulated fuel supply service in August 2026. |
| 2026-10-30 | Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules | New page: Código de Minería permits and concessions, open pit metal mining ban, surface fees in salarios base, 2% metal gross sales levy, quarry municipal levy and Abangares window. |
| 2026-10-30 | Mining in Costa Rica: concessions, the open pit metal mining ban, surface fees and quarry rules | Ley 10375 of 16 August 2023 set the Abangares window, which ended on 10 February 2025. |
| 2026-10-30 | Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line | New page: Ley 10113 hemp authorisation and six year medicinal licences, DE 44695 fee of ₡3,755,769.12, 1% income surcharge and seed import rules (DE 45165). |
| 2026-10-30 | Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line | Ley 10244 of 5 May 2022 simplified hemp to a prior authorisation with positive silence. |
| 2026-10-30 | Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line | DE 45165 of 4 July 2025 set the seed variety import route. |
| 2026-10-30 | Key regulated sectors in Costa Rica and who regulates them | New page: map of regulated sectors (ARESEP remit as widened by Ley 10967, ICE, RECOPE, SUTEL, mining, ICAFE, cannabis, casinos) with an at a glance table. |
| 2026-10-30 | Key regulated sectors in Costa Rica and who regulates them | Ley 10967 (in force 13 August 2026) added gas, green hydrogen and biofuels to art. 5(d). |
| 2026-10-30 | Private power generation in Costa Rica: Ley 7200 plants, ICE purchase contracts and ARESEP tariffs | New page: Ley 7200 private generation, 20 MW concessions, 50 MW tender blocks, 35% Costa Rican capital, 20 year BOT contracts and 4% then 1% environmental guarantee. |
| 2026-10-30 | Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime | New page: Ley 9518 EV tax incentives as amended by Ley 10209, and Ley 10937 (in force 5 Jun 2026) open charging market with 0.05% ARESEP canon. |
| 2026-10-30 | Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime | Ley 10209 (Gaceta 103 of 3 June 2022, in force 13 June 2022) extended incentives to used EVs. |
| 2026-10-30 | Electric vehicles in Costa Rica: tax incentives, used EV rules and the 2026 charging station regime | Ley 10937 (Gaceta 103, Alcance 70 of 5 June 2026, in force that day) rewrote art. 31 and 32 on charging. |
| 2026-10-30 | Rooftop solar and self consumption in Costa Rica: distributed energy resources under Ley 10086 | New page: Ley 10086 and DE 43879 self consumption up to 5 MW, permit exemption under 500 kVA, optional surplus purchase, fines of 5 to 20 salarios base, and DE 45294 free zone aggregators. |
| 2026-10-30 | Rooftop solar and self consumption in Costa Rica: distributed energy resources under Ley 10086 | DE 45294 in force 12 November 2025 regulates distributed energy resources inside free zone parks outside the GAM. |
| 2026-10-30 | Coffee in Costa Rica: ICAFE registration, regulated margins and the export levy | New page: ICAFE registration, 9% processor share, 2.5% or 1.5% exporter margin caps, export contract registration and up to 1.5% FOB levy. |
| 2026-10-30 | Casinos and online betting call centres in Costa Rica: the Ley 9050 taxes | New page: Ley 9050 casino tax (10% net income plus per table and slot charges) and annual tax of 57, 85 or 113 salarios base on betting data companies. |
| 2026-10-30 | Intellectual property in Costa Rica: trademarks and patents, terms and official fees | New page: trademark fees of US$50 per class, ten year term and five year non use cancellation (Ley 7978); 20 year patents with US$500 filing, grant and annual fees and 70% discount for individuals and small firms (Ley 6867). |
| 2026-10-30 | Environmental liability and waste in Costa Rica: polluter pays, Tribunal Ambiental and waste duties | New page: Ley 7554 joint environmental liability and Tribunal Ambiental, Ley 10970 fauna crossings (26 Aug 2026), Ley 8839 producer responsibility, polystyrene ban and waste fines of 100 to 200 salarios base. |
| 2026-10-30 | Environmental liability and waste in Costa Rica: polluter pays, Tribunal Ambiental and waste duties | Ley 10970 of 26 August 2026 added the fauna crossing duty for road and other public infrastructure. |
| 2026-10-30 | Personal data protection in Costa Rica: Ley 8968, PRODHAB, consent and breach notice | New page: Ley 8968 consent, five business day rights responses, PRODHAB registration with US$200 annual canon, five business day breach notice (DE 37554) and fines up to 30 base salaries with suspension. |
| 2026-10-30 | Consumer protection in Costa Rica: information duties, warranties, online sales and fines | New page: Ley 7472 information, advertising and warranty duties, eight day withdrawal and refund rules for online sales (DE 37899), fines of 1 to 40 salarios base (Ley 10360) and Ley 10889 bank liability for unauthorised withdrawals. |
| 2026-10-30 | Consumer protection in Costa Rica: information duties, warranties, online sales and fines | Ley 10889 of 23 March 2026 added strict liability of supervised financial entities for unauthorised withdrawals from customer accounts. |
| 2026-10-30 | Competition law in Costa Rica: cartels, abuse of dominance, fines and leniency | New page: Ley 7472 cartel and abuse rules as amended by Ley 9736, fines up to 10% of turnover, 1 to 680 salarios base on individuals, leniency (100%, 50%, 30%, 20%) and four year limitation. |
| 2026-10-30 | Anti money laundering in Costa Rica: who is obligated, KYC, SUGEF registration and fines | New page: Ley 7786 obligated subjects and SUGEF registration, virtual asset service providers added by Ley 10961 (in force 19 Sep 2026), bearer share client ban, UN list freezing in 24 hours and art. 81 fines. |
| 2026-10-30 | Anti money laundering in Costa Rica: who is obligated, KYC, SUGEF registration and fines | Ley 10961 (Gaceta 113, 19 Jun 2026) added virtual asset service providers as obligated subjects, effective 19 Sep 2026. |
| 2026-10-30 | Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes | New page: Ley 9699 corporate criminal liability as amended by Ley 10373, fines of 1,000 to 10,000 salarios base or 10% of the bid with ten year procurement ban, compliance model and up to 40% reduction. |
| 2026-10-30 | Anti corruption and corporate criminal liability in Costa Rica: Ley 9699 and compliance programmes | Ley 10373 (Gaceta 176, 26 Sep 2023) widened the offence list and scope to meet OECD Working Group on Bribery recommendations. |
| 2026-10-30 | Zoning, subdivision and building permits in Costa Rica | New page: land use certificates, subdivision plan stamps, municipal building licences and the construction tax of up to 1% (Ley 4240 art. 70; Ley 833 art. 74). |
| 2026-10-30 | VAT on real estate in Costa Rica: property sales, rents and construction | New page: property transfers outside VAT, housing rent exempt up to ₡693,300 a month in 2026, and 13% VAT on construction services since 1 Sep 2023 (Ley 9635 Transitorio V bis). |
| 2026-10-30 | VAT on real estate in Costa Rica: property sales, rents and construction | The phase in ended on 1 September 2023; construction services now pay 13%. |
| 2026-10-30 | Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale | New page: 1.5% transfer tax including indirect transfers of control (Ley 6999), 0.5% registry fee on transfers and 0.1% on mortgages (Ley 4564), and the 2% to 1% notary fee scale (DE 41457-JP art. 74) with a ₡150,000,000 worked example. |
| 2026-10-30 | Transfer tax and closing costs in Costa Rica: 1.5% transfer tax, 0.5% registry fee and notary scale | Ley 9069 of 10 September 2012 added the indirect transfer rule and the market value floor. |
| 2026-10-30 | Title registration and due diligence in Costa Rica: Registro Inmobiliario, cadastral plans and priority | New page: Registro Nacional priority by presentation (Ley 3883), registered cadastral plan requirement (Ley 6545 art. 30), ₡300 certificates, and liens that follow the property for unpaid property tax and condominium dues. |
| 2026-10-30 | Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million | New page: 2026 solidarity tax exempt construction value of ₡143,000,000 (down from ₡145,000,000 in 2025) and brackets from 0.25% to 0.55% under DE 45358-H of 9 Dec 2025. |
| 2026-10-30 | Solidarity tax on luxury homes in Costa Rica: 0.25% to 0.55% when construction exceeds ₡143 million | The exempt construction value fell from ₡145,000,000 in 2025 to ₡143,000,000 for 2026 because CPI fell 1.31% from December 2024 to November 2025. |
| 2026-10-30 | Short term rentals in Costa Rica: Ley 9742 registration with ICT and Hacienda | New page: Ley 9742 hospedaje no tradicional (in force 1 Jun 2020), ICT and Hacienda registration of hosts and platform tax withholding. |
| 2026-10-30 | Selling property in Costa Rica: 15% capital gains tax, 2.25% option and 2.5% withholding on non residents | New page: 15% tax on real estate gains, 2.25% of price option for assets held before 1 Jul 2019, habitual home exemption and 2.5% buyer withholding on non domiciled sellers (Ley 7092 art. 28 bis, 28 ter, 31 ter). |
| 2026-10-30 | Residential and commercial leases in Costa Rica: three year minimum, rent increases and eviction | New page: Ley 7527 three year minimum term and three year tacit renewals, CPI capped housing rent increases and frozen dollar housing rents (Ley 9354 of 2016). |
| 2026-10-30 | Residential and commercial leases in Costa Rica: three year minimum, rent increases and eviction | Ley 9354 of 4 April 2016 froze foreign currency housing rents for the full term. |
| 2026-10-30 | Rental income tax in Costa Rica: 15% on rents with a flat 15% deduction | New page: 15% capital income tax on rents with a flat 15% deduction (12.75% effective) and the five year election into the business regime for landlords with employees (Ley 7092 art. 28, 29, 31 ter). |
| 2026-10-30 | Property tax in Costa Rica: 0.25% municipal impuesto sobre bienes inmuebles | New page: 0.25% municipal property tax (Ley 7509 art. 23), only home exemption of 45 salarios base (₡20,799,000 in 2026) and five year value declarations. |
| 2026-10-30 | Beachfront land in Costa Rica: the maritime terrestrial zone and municipal concessions | New page: 200 m maritime terrestrial zone, 50 m public strip, 5 to 20 year municipal concessions, 50% foreign ownership cap (Ley 6043 art. 47) and canon of 0.25% to 5% (DE 7841-P art. 49). |
| 2026-10-30 | Beachfront land in Costa Rica: the maritime terrestrial zone and municipal concessions | Ley 9974 of 9 April 2021 allowed early renewal after half the term for financing purposes. |
| 2026-10-30 | Indigenous territories in Costa Rica: land that non indigenous buyers cannot acquire | New page: indigenous reserves are inalienable and closed to acquisition or lease by non indigenous persons, with transfers absolutely void (Ley 6172 art. 3 and 5). |
| 2026-10-30 | Forests, rivers and water rights on Costa Rican land: protection strips and concessions | New page: ban on land use change in forests, 100 m spring and 10 to 50 m river protection areas (Ley 7575 art. 19, 33, 34) and MINAE water concessions (Ley 276 art. 17). |
| 2026-10-30 | Expropriation in Costa Rica: public interest declaration, administrative appraisal and court set fair price | New page: Ley 7495 process from public interest declaration to administrative appraisal, five business day acceptance window, court deposit and possession, and cash payment of the fair price. |
| 2026-10-30 | Expropriation in Costa Rica: public interest declaration, administrative appraisal and court set fair price | Ley 9462 of 11 July 2017 restated the declaration and notice rules. |
| 2026-10-30 | Condominiums in Costa Rica: Ley 7933 regime, common areas, dues and assemblies | New page: Ley 7933 condominium regime, dues lien ranking after property tax, unanimity and two thirds majorities, extra majority when one owner holds half (Ley 10229 of 2022) and virtual assemblies (Ley 10746 of 26 Aug 2025). |
| 2026-10-30 | Condominiums in Costa Rica: Ley 7933 regime, common areas, dues and assemblies | Ley 10746 of 26 August 2025 allowed virtual assemblies and restated quorum rules. |
| 2026-10-30 | Condominiums in Costa Rica: Ley 7933 regime, common areas, dues and assemblies | Ley 10229 of 5 May 2022 added the extra majority when one owner holds at least half the value. |
| 2026-10-30 | Buying and owning property in Costa Rica: equal rights for foreigners, notary deeds and the Registro Nacional | New page: equal property rights for foreigners (Constitución art. 19), registration effects under Código Civil art. 455 and 456, and location based limits in the coastal zone, border strip and indigenous reserves. |
| 2026-10-30 | Border strip and inalienable state land in Costa Rica | New page: 2,000 m inalienable border strip and other reserved state land under Ley 2825 art. 7, and property tax on occupants' buildings. |
| 2026-10-30 | A 48 hour week, overtime at 50% extra and a 12 hour daily ceiling | New page: 48 hour day week and 36 hour night week, overtime at 50% extra, twelve hour daily cap and double pay on paid holidays. |
| 2026-10-30 | A 48 hour week, overtime at 50% extra and a 12 hour daily ceiling | Ley 10050 (2021) added 31 August as a holiday of non compulsory pay; Ley 10438 (2024) fixed 25 July so it is not moved to another weekday. |
| 2026-10-30 | What is normal abroad but works differently in Costa Rica | New page: overview of nine Costa Rican rules that differ from practice abroad, with a comparison table and links. |
| 2026-10-30 | Leases run at least three years, renew automatically and dollar home rents cannot be raised | New page: three year minimum lease, tacit three year renewal without three months' notice, CPI capped colón housing rent increases and frozen foreign currency housing rents (Ley 7527). |
| 2026-10-30 | Dismissal without cause is allowed, but costs notice and cesantía of up to eight years | New page: notice of up to one month and cesantía of 7 to 22 days per year capped at eight years on dismissal without cause (Código de Trabajo art. 28 to 30). |
| 2026-10-30 | Dismissal without cause is allowed, but costs notice and cesantía of up to eight years | Ley 7983 (2000) introduced the current cesantía table and the eight year cap. |
| 2026-10-30 | Accepted electronic invoices are enforceable titles and can be traded; payers have ten business days to object | New page: accepted electronic invoices as executive titles tradable through securities depositories, with deemed acceptance after ten business days (Ley 10039). |
| 2026-10-30 | Accepted electronic invoices are enforceable titles and can be traded; payers have ten business days to object | Ley 10039 (2021) confirmed the executive title status of electronic invoices and made them negotiable. |
| 2026-10-30 | A legal interest rate ceiling reset every six months: 36.48% in colones and 30.11% in dollars for the second half of 2026 | New page: usury ceiling for all lenders under Ley 7472 art. 36 bis; caps for July to December 2026 of 36.48% colones, 30.11% dollars, 51.51% and 42.65% microcredit, 7.27% other currencies (BCCR, 3 July 2026). |
| 2026-10-30 | A legal interest rate ceiling reset every six months: 36.48% in colones and 30.11% in dollars for the second half of 2026 | Ley 9859 (2020) introduced the general usury ceiling for all lenders, not only consumer credit. |
| 2026-10-30 | Dollar contracts are valid, but the debtor may usually pay in colones | New page: foreign currency obligations payable in colones at the debtor's option at the BCCR average market rate, with the Ley 7558 art. 49 exceptions. |
| 2026-10-30 | An implied warranty, a 30 day claim window and eight days to cancel off premises and online sales | New page: implied warranty with a 30 day claim window, eight business day withdrawal for off premises and online sales and eight calendar day refund (Ley 7472; DE 37899-MEIC). |
| 2026-10-30 | An annual tax just for keeping a company registered: ₡69,330 to ₡231,100 in 2026 | New page: 2026 tax on legal entities of ₡69,330 to ₡231,100, due within 30 days after 1 January, registry and public contract blocks and dissolution after three unpaid years (Ley 9428). |
| 2026-10-30 | A thirteenth month salary paid by 20 December, free of income tax and CCSS contributions | New page: aguinaldo of one month of salary paid within the first twenty days of December, pro rata after one month, exempt from income tax and CCSS (Ley 2412). |
| 2026-10-30 | Trusts (fideicomisos) in Costa Rica: how they work and why lenders use guarantee trusts | New page: fideicomiso rules in Código de Comercio art. 633 to 662, prohibited trusts, fraud of creditors presumption, transfer tax and registry fee exemption for guarantee trusts and SUGEF AML registration of trust administrators. |
| 2026-10-30 | Tender offers, 10% holdings and insider dealing in Costa Rica's securities market | New page: 10% holding disclosure, directors' trade reporting, mandatory tender offer for significant stakes with loss of votes if skipped, and insider dealing rules including the three month cooling off period (Ley 7732 art. 34 to 39 and 102 to 104). |
| 2026-10-30 | Secured lending in Costa Rica: movable collateral registry, mortgages and out of court enforcement | New page: Ley 9246 movable collateral registry, first to publish priority, four year default registration, out of court enforcement, mortgages under the Código Civil and foreclosure under Código Procesal Civil art. 166 to 170. |
| 2026-10-30 | Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores | New page: SUGEVAL authorisation of public offers, serial issues, prospectus and audit requirements, commercial paper under 360 days versus bonds, exchange ownership limits and the Ley 10973 change to secondary market trading channels. |
| 2026-10-30 | Public offerings, bonds and listings in Costa Rica: SUGEVAL authorisation, commercial paper and the Bolsa Nacional de Valores | Ley 10973 (in force 7 Sep 2026) added admitted remote operators from recognised jurisdictions as a channel besides local exchange members. |
| 2026-10-30 | Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules | New page: BCCR card fee caps in force since 18 Dec 2025 (1.00% interchange, 1.95% domestic acquiring, 2.50% cross border acquiring), SUGEF AML registration of remitters and card issuers, and virtual asset service provider registration under Ley 10961 in force 19 Sep 2026. |
| 2026-10-30 | Payments, card fees and virtual assets in Costa Rica: BCCR fee caps, SUGEF registration and the 2026 crypto rules | Added by Ley 10961 of 9 Jun 2026 (La Gaceta 113 of 19 Jun 2026), in force 19 Sep 2026. |
| 2026-10-30 | Investment funds in Costa Rica: SAFIs, open and closed funds, real estate funds and their taxation | New page: SAFI licensing and ₡30,000,000 statutory capital floor, fund types, real estate fund conflict rules, and 15% capital income tax on funds with investor exemption (Ley 7092 art. 28, 28 bis, 29, 31 ter). |
| 2026-10-30 | Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees | New page: Ley 7472 art. 36 bis cap formula and BCCR caps for contracts signed January to June 2026 and July to December 2026, microcredit threshold of ₡693,300 in 2026, US$12 collection charge limit and default interest rules. |
| 2026-10-30 | Interest rate caps, usury and loan terms in Costa Rica: BCCR maximum rates, microcredit, default interest and fees | From January to June 2026 the caps were 36.27% (colones), 30.39% (dollars), 51.21% and 43.03% (microcredit) and 7.50% (other currencies); the July 2026 update raised the colón caps and lowered the others. |
| 2026-10-30 | Insurance and reinsurance in Costa Rica: SUGESE authorisation, capital in development units and cross border cover | New page: SUGESE authorisation, insurer and reinsurer capital in development units, cross border insurance and reinsurance, representative offices, fines for unauthorised insurance and the 30 plus 30 day claim deadlines. |
| 2026-10-30 | Foreign securities and remote foreign brokers in Costa Rica: the Ley 10973 recognised jurisdiction regime of 2026 | New page: Ley 10973 of 2 Sep 2026 (in force 7 Sep 2026) on CONASSIF recognised jurisdictions, SUGEVAL recognition of foreign registered securities and remote foreign brokers on Costa Rican exchanges; regulations due within six months. |
| 2026-10-30 | Foreign securities and remote foreign brokers in Costa Rica: the Ley 10973 recognised jurisdiction regime of 2026 | New in force 7 Sep 2026 (La Gaceta 168, Alcance 118). |
| 2026-10-30 | Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau | New page: Ley 10889 of 2026 (in force 22 Apr 2026) strict liability of supervised entities for unauthorised account takeovers with 30 day claim and refund procedure, lender disclosure duties, payroll deductions and SUGEF credit information consent rules. |
| 2026-10-30 | Financial consumer protection and credit information in Costa Rica: fraud refunds, disclosure and the SUGEF credit bureau | Added by Ley 10889 of 23 Mar 2026, in force 22 Apr 2026 (La Gaceta 73, Alcance 40). |
| 2026-10-30 | Factoring and electronic invoices in Costa Rica: assigning receivables and listing invoices as securities | New page: factoring with or without recourse under Ley 9691, assignment without debtor consent, the state factoring platform, and Ley 10039 making accepted e invoices executive titles tradable through securities depositories with 10 business day deemed acceptance. |
| 2026-10-30 | Deposit guarantee and bank resolution in Costa Rica: ₡6,000,000 per person per entity | New page: Ley 9816 deposit guarantee of ₡6,000,000 per person per entity, exclusions, contributions of 0.10% to 0.15% of guaranteed deposits and the separate state guarantee for state commercial banks. |
| 2026-10-30 | Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee | New page: map of CONASSIF and its four superintendencies, the financial intermediation monopoly of Ley 7558 art. 116 as rewritten by Ley 10973 of 2026, BCCR interest caps for July to December 2026 and the ₡6,000,000 deposit guarantee. |
| 2026-10-30 | Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee | Ley 10973 of 2 Sep 2026 (in force 7 Sep 2026) rewrote art. 116 to cover any contractual form or electronic record used to take funds and to carve out SUGEVAL registered issues by non financial companies. |
| 2026-10-30 | Capital markets, banking and credit in Costa Rica: who supervises, how to raise money, rate caps and deposit guarantee | New regime in force 7 Sep 2026; CONASSIF has six months to issue the regulations and the exchanges six months after that. |
| 2026-10-30 | Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches | New page: private bank form and SUGEF licence, foreign bank branches under Ley 1644 art. 141 bis to quater, and the 2026 cut of minimum capital to ₡12,000 million for banks, ₡6,000 million for cooperative banks and ₡2,400 million for financieras (BCCR session 6312-2026, La Gaceta 17 Apr 2026). |
| 2026-10-30 | Banks and financial entities in Costa Rica: licence, ₡12,000 million minimum capital, foreign bank branches | Cut from ₡17,121 million (BCCR session 6140-2023) to ₡12,000 million by session 6312-2026, published 17 Apr 2026, under a new calculation methodology. |
| 2026-10-30 | 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 | New page: 2026 tax on legal entities of ₡69,330 to ₡231,100, dissolution after three unpaid years with liability of last registered partners, and reinstatement within three years (Ley 10255). |
| 2026-10-30 | 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 | Added by Ley 10255 of 6 May 2022, in force 31 May 2022. |
| 2026-10-30 | 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 | New page: 15% gains tax or 2.25% of price option, minimum value rule for unlisted shares, 2.5% buyer withholding, S.R.L. quota consent and 15 day option, Ley 6999 indirect transfer tax and 15 business day beneficial ownership return. |
| 2026-10-30 | Merging, converting or moving the seat of a Costa Rican company: one month opposition window, tax neutral reorganisations and retransfer of a foreign seat | New page: merger approval and one month opposition window, universal succession, transformation, retransfer of a foreign seat (art. 230), tax neutral reorganisations and ₡181,500 minimum notary fee. |
| 2026-10-30 | When the Costa Rican company cannot pay: the concurso replaces ordinary liquidation, look back periods for gifts and preferences, and subordination of related parties | New page: concurso precedence over corporate liquidation (Ley 9957 art. 4.2), creditor ranking, two year, one year and five year look back rules and subordination of 20% shareholders and directors. |
| 2026-10-30 | Exiting Costa Rica: the routes out, what each costs in tax and time, and the clearances that gate every registry filing | New page: exit routes compared, free conversion under Ley 7558 art. 85, 15% gains and dividend taxes, 1.5% tax on indirect transfers of real estate owning companies and the CCSS and tax on legal entities clearances that gate registry filings. |
| 2026-10-30 | Taking money out before or instead of exiting Costa Rica: dividends at 15%, capital reductions with a three month creditor window, and free conversion | New page: 15% dividend withholding, branch remittances taxed on 100% of disposable income, capital reductions charged first to accumulated profits and effective three months after the third Gaceta notice. |
| 2026-10-30 | 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 | New page: Código de Comercio causes of dissolution, one Gaceta notice and 30 day opposition, liquidators, 15 day S.A. claims period, notarial liquidation by unanimity (Ley 9486) and minimum notary fee of ₡90,750. |
| 2026-10-30 | 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 10255 of 6 May 2022 (in force 31 May 2022) added reinstatement within three years for companies dissolved by expiry of their term. |
| 2026-10-30 | 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 9486 of 9 October 2017 extended notarial liquidation to any cause of dissolution; Ley 9428 had first allowed it only where dissolution was unanimous. |
| 2026-10-30 | Who pays after a Costa Rican company closes: directors, liquidators, legal representatives and partners | New page: director liability after dissolution, liquidator limits, tax liability of representatives, liquidators and partners of liquidated companies, and partner liability for overvalued contributions. |
| 2026-10-30 | 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 | New page: tax deregistration within one month (DE 38277 art. 24), fine of half a salario base per month capped at three, four or ten year limitation and CCSS and tax on legal entities clearances for registry filings. |
| 2026-10-30 | Closing a business in Costa Rica and the workforce: notice, cesantía up to eight years, vacations and aguinaldo, and the labor privilege in liquidation | New page: notice and cesantía due on closure (Código de Trabajo art. 33), eight year cap, vacations and proportional aguinaldo on exit, labor privilege and 30 day payment after recognition. |
| 2026-10-30 | 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 | New page: general attorney duty while a branch operates, tax on legal entities for branches and dissolution after three unpaid years, final remittance tax and deregistration within one month. |
| 2026-10-30 | 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 | New page: sale of an establishment with three Gaceta notices, 15 day creditor call and deposited price, buyer tax liability (CNPT art. 22), six month employer substitution liability and 2% real estate costs. |
| 2026-10-29 | Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws | New page: table of 17 trade agreements with approving laws, dates and SCIJ vigencia dates, the Croatia protocol to the EU agreement (Ley 10346), the Mexico FTA procurement amendment (Ley 10428), and DEPA accession approved by Ley 10957 of May 2026 pending entry into force. |
| 2026-10-29 | Costa Rica's trade agreements: CAFTA-DR, the EU and UK association agreements, China, Mexico, Canada, Korea, the UAE and more, with approving laws | Accession approved by Ley 10957 (May 2026) and instrument deposited in New Zealand on 17 July 2026; not yet in force for Costa Rica. |
| 2026-10-29 | Temporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport | New page: temporary import up to one year with guarantee (five years for leased aircraft), inward processing with twelve month input stay, six month start deadline and local sales tax formula (Decreto 40198-COMEX-H art. 19 and 23), reexport, reimport and late reexport fines. |
| 2026-10-29 | Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulings | New page: COMEX controlled versus self certification schemes by partner, EU agreement invoice declaration up to €6,000, twelve month validity and small package exemptions (Annex II art. 19, 21, 24), US$3 EUR.1 form and origin advance rulings under Ley 7557 art. 85. |
| 2026-10-29 | Trade and customs in Costa Rica: how the Central American customs code, the Ley General de Aduanas and PROCOMER fit together | New page: map of Costa Rican customs law (CAUCA IV by Ley 8881, RECAUCA by Decreto 42876, Ley 7557 as reformed by Ley 10271 of 2022, Decreto 44051-H of 2023), customs regimes under art. 110, the art. 110 bis registration and good standing requirement, PROCOMER single window and the US$3 per declaration cap, and the four year limitation period. |
| 2026-10-29 | Importing goods into Costa Rica: customs agents, documents, payment, deferred payment, de minimis and courier shipments | New page: customs agent rules (art. 33, 34 with the 20,000 pesos centroamericanos guarantee, 36, 37), documents under Decreto 44051-H art. 247, payment and one month deferred payment with a 20% annual guarantee (art. 61 bis), advance and cumulative declarations, the 100 pesos centroamericanos air cargo de minimis, courier categories, abandonment after 15 business days and advance rulings within 20 business days. |
| 2026-10-29 | Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee | New page: Ley 7210 local market sales cap of 25% (art. 22 as reformed by Ley 10234), full local service sales for categories c and g with consumption taxes (art. 3), VAT free local supplies (art. 23), transfers and subcontracting (art. 24), PROCOMER usage fee caps and US$200 monthly minimum (Ley 7638 art. 9) and abandonment after closure. |
| 2026-10-29 | Exporting goods from Costa Rica: optional customs agent, PROCOMER single window, origin certificates and temporary exports | New page: optional customs agent for exports, registration and good standing, PROCOMER VUCE and fee, six month temporary export (Decreto 44051-H art. 486), three year duty free reimport (Ley 7557 art. 177) and export proceeds rules of Ley 7558. |
| 2026-10-29 | Customs penalties and appeals in Costa Rica: fines in pesos centroamericanos, 50% reductions, contraband above US$5,000 and the Tribunal Aduanero Nacional | New page: customs fines of 500, 1,000 and 4,000 pesos centroamericanos, twice the unpaid taxes above 1,000, 50% reductions and no fine for voluntary correction (art. 233), contraband above 5,000 pesos centroamericanos (art. 211 to 213), business closure, and the revisión and Tribunal Aduanero Nacional appeals within ten business days. |
| 2026-10-29 | Authorized economic operator in Costa Rica: four year OEA certification, deferred payment without guarantee and faster clearance | New page: OEA certification for four years with renewal four months ahead, benefits including deferred payment without guarantee (Ley 7557 art. 266 to 268 added by Ley 10271) and the aggravating effect in contraband cases. |
| 2026-10-29 | Withholding tax on payments abroad from Costa Rica: 15% on dividends, branch profits and interest, 25% on royalties and services, treaty rates | New page: Ley 7092 art. 59 rates (15% dividends and interest, 5.5% supervised lenders, 25% royalties and services, 30% other), 2.5% buyer withholding on non resident real estate sales and treaty caps. |
| 2026-10-29 | 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 | New page: 13% VAT, reduced 4%, 2%, 1% and 0.5% rates (including Ley 10548 of 2024), exemptions, reverse charge, credits and refunds, monthly returns and the 90 day deferral of Ley 10144. |
| 2026-10-29 | 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 10548 of 16 October 2024 added the 1% rate for reef safe sunscreen; Ley 10479 of 14 May 2024 amended the 2% rate on private education. |
| 2026-10-29 | 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 10144 of 11 March 2022 allowed eligible taxpayers to defer VAT on credit sales for up to 90 days. |
| 2026-10-29 | Transfer pricing in Costa Rica: arm's length rule, 25% related party test, annual return above 1,000 salarios base and five year APAs | New page: Ley 7092 art. 81 bis and Reglamento 43198-H art. 74 to 83 (25% related party test, methods, information return above 1,000 salarios base or for free zone and large taxpayers, five year APAs). |
| 2026-10-29 | Interest deduction limits in Costa Rica: 20% of EBITDA for net non bank interest, indefinite carryforward and no deduction without withholding | New page: Ley 7092 art. 9 bis net interest cap of 20% of EBITDA with indefinite carryforward, supervised lender exclusions and art. 8(d) non deductible interest. |
| 2026-10-29 | Costa Rica's tax treaties: four income tax treaties in force (Spain, Germany, Mexico, UAE), the BEPS multilateral instrument and treaty rates | New page: treaties with Spain (Ley 8888), Germany (Ley 9345), Mexico (Ley 9644) and the UAE (Ley 9963) with dividend, interest and royalty caps, and the multilateral instrument approved by Ley 9751. |
| 2026-10-29 | Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes | New page: map of Costa Rican taxes (30% profits tax, 15% capital income, remittance withholding, 13% VAT, 0.25% property tax, municipal licence tax, four year review period) under Ley 7092, Ley 6826, Ley 7509 and the CNPT. |
| 2026-10-29 | Taxes in Costa Rica: 30% corporate income tax, 15% on dividends and capital gains, 13% VAT, withholding on payments abroad and municipal taxes | Decreto 45333-H of 10 November 2025 adjusted the small company brackets by minus 0.38% from 1 January 2026. |
| 2026-10-29 | 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 | New page: free zone income tax exemptions (8 plus 4 years inside the GAM, 12 plus 6 outside), category f rates of 6% and 15% or 0%, 5% and 15%, US$10,000,000 full exemption test and MIPYME reductions. |
| 2026-10-29 | 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 | Ley 10559 of 17 October 2024 added film and music production categories; Ley 10234 of 4 May 2022 added health services centres and input suppliers outside the GAM. |
| 2026-10-29 | Tax audits and disputes in Costa Rica: four year review period, 50% to 100% penalties with voluntary reductions, appeals to the Tribunal Fiscal Administrativo | New page: four and ten year prescription, interest, 50% and 100% penalties, reductions of up to 80%, revocatoria and appeal to the Tribunal Fiscal Administrativo, 45 day rulings and the 500 salarios base fraud threshold. |
| 2026-10-29 | 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 | New page: CCSS SEM 9.25% and 5.50%, IVM 5.58% and 4.33% for 2026 to 2028 (5.75% and 4.50% from 2029), FODESAF, IMAS, INA, Banco Popular and labour fund charges, and 2026 salary tax brackets of Decreto 45333-H. |
| 2026-10-29 | 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 | From 1 January 2026 the employer IVM rate rose from 5.42% to 5.58% and the worker rate from 4.17% to 4.33%; the next step, on 1 January 2029, takes them to 5.75% and 4.50%. |
| 2026-10-29 | 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 | Decreto 45333-H of 10 November 2025 lowered the 2026 brackets and credits by 0.38%. |
| 2026-10-29 | Tax losses in Costa Rica: three year carryforward, five years for agricultural, new industrial and audiovisual companies, no carryback | New page: three year loss carryforward, five years for agricultural, new industrial and audiovisual companies (Ley 10657 of 2025), and three year capital loss carryforward. |
| 2026-10-29 | Tax losses in Costa Rica: three year carryforward, five years for agricultural, new industrial and audiovisual companies, no carryback | Ley 10657 of 10 March 2025 (Ley de Cinematografía y Audiovisual) extended the five year period to qualifying film and audiovisual companies. |
| 2026-10-29 | Local taxes in Costa Rica: 0.25% municipal property tax, the municipal business licence tax and the yearly tax on legal entities | New page: 0.25% municipal property tax and five year declaration under Ley 7509, municipal licence tax and three salarios base fine under Código Municipal art. 88 to 90 bis, free zone municipal exemptions. |
| 2026-10-29 | Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers | New page: 13% VAT on cross border digital services, card issuer collection under Ley 6826 art. 30 and registration of foreign providers under Resolución MH-DGT-RES-0036-2025, which replaced DGT-R-13-2020. |
| 2026-10-29 | Digital services tax in Costa Rica: 13% VAT on cross border digital services, collected by registered providers or by card issuers | Resolución MH-DGT-RES-0036-2025 of 22 July 2025 replaced resolution DGT-R-13-2020 and set new forms for providers, intermediaries and card issuers. |
| 2026-10-29 | Customs duties in Costa Rica: tariff plus 1% import tax on customs value, 13% import VAT and WTO valuation | New page: customs obligation and WTO valuation under Ley 7557, 1% import tax of Ley 6946, import VAT base and free zone import exemptions. |
| 2026-10-29 | Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return | New page: 30% rate, 2026 small company brackets of Decreto 45333-H (gross income up to ₡119,174,000), MIPYME reductions of Ley 10392, deductions, 15 March return, prepayments and the qualified entity rules of Ley 10381. |
| 2026-10-29 | Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return | Decreto 45333-H of 10 November 2025 updated the brackets by minus 0.38% with effect from 1 January 2026. |
| 2026-10-29 | Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return | Ley 10392 of 14 November 2023 extended the reduction for new MIPYMEs to six years and to individuals. |
| 2026-10-29 | Corporate income tax in Costa Rica: 30% on Costa Rican source profits, small company brackets from 5%, prepayments and the 15 March return | Ley 10381 of 14 September 2023 added the qualified entity rules to remove Costa Rica from the EU list of non cooperative jurisdictions. |
| 2026-10-29 | 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 | New page: 15% capital gains tax, 2.25% of price option for older assets, minimum value for unlisted shares, reorganisation neutrality, exemptions and the 2.5% buyer withholding on non resident real estate sales. |
| 2026-10-29 | Who regulates what in Costa Rica: a map of agencies for investors | New page: map of the tax administration, CCSS, INS, Banco Central, CONASSIF and superintendencies, Registro Nacional, customs, COMEX and PROCOMER, COPROCOM, SUTEL, PRODHAB, ICD and UIF, migration, SETENA, Ministerio de Trabajo and municipalities with their founding laws. |
| 2026-10-29 | Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027) | New page: monthly VAT and withholding deadlines, income tax prepayments and 15 March return, January tax on legal entities, April RTBF return, annual meeting, aguinaldo in December and the 31 December 2026 notification email deadline. |
| 2026-10-29 | Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027) | Ley 10962 of 3 June 2026 fixed the 31 December 2026 deadline and the digitally signed sworn statement route. |
| 2026-10-29 | Start here: the legal gateways every foreign investor crosses in Costa Rica | New page: legal gateways for foreign investors (Constitution art. 19 equal rights, Ley 7558 art. 85 free convertibility, S.A. formation and branch rules, cédula jurídica under Ley 10729, notification email under Ley 10597 and 10962, RTBF 15% threshold, 30% income tax, 15% dividend and interest withholding, 13% VAT, tax on legal entities, free zone rates) with a US$100,000 dividend worked example. |
| 2026-10-29 | Start here: the legal gateways every foreign investor crosses in Costa Rica | Ley 10729 of 13 May 2025, published in La Gaceta 98 of 30 May 2025 and in force from that date, replaced company names with the cédula jurídica number for S.A. and S.R.L. |
| 2026-10-29 | Start here: the legal gateways every foreign investor crosses in Costa Rica | Ley 10962 of 3 June 2026 (La Gaceta 101) set the 31 December 2026 deadline in transitorio I of Ley 10597 and allowed registration of the email by digitally signed sworn statement. |
| 2026-10-29 | Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules | New page: 2026 salario base of ₡462,200 (Circular 246-2025) and the fees, fines and taxes tied to it, 2026 minimum wages (Decreto 45303-MTSS), the 1.70% increase from 1 January 2027 approved on 28 October 2026, and BCCR reference rates of ₡449.44 and ₡454.82 on 29 October 2026. |
| 2026-10-29 | Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rules | The 2027 increase was approved on 28 October 2026 and applies from 1 January 2027; the implementing executive decree had not been located in SCIJ on the verification date. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | New page: status of Ley 10597, 10729, 10535, 10840, 10902, 10961 (AML for virtual asset providers from 19 September 2026), 10962, 10957 (DEPA), Decreto 45333-H, Res. MH-DGT-RES-0036-2025 and the 2027 minimum wage increase. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Ley 10597 of 5 November 2024, published in La Gaceta 227 of 3 December 2024 and in force from that date. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Ley 10962 of 3 June 2026, La Gaceta 101 of 3 June 2026, in force on publication. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Published in La Gaceta 98 of 30 May 2025 and in force from that date. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Ley 10840 of 4 February 2026, La Gaceta 45 of 6 March 2026, in force from 16 March 2026. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Ley 10902 of 12 May 2026, La Gaceta 104 of 8 June 2026, in force on publication. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Published in La Gaceta 182 of 1 October 2024; in force from 2 April 2025. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Ley 10961 of 9 June 2026, La Gaceta 113 of 19 June 2026, in force three months after publication, from 19 September 2026. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | In force from 1 January 2026. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | Published in La Gaceta 170 of 11 September 2025 and in force from that date. |
| 2026-10-29 | Reform tracker: what changed in Costa Rican business law in 2024 to 2026 and what starts in 2027 | SCIJ records the law as in force from 12 June 2026; entry into force of the agreement for Costa Rica follows the treaty's own rules. |
| 2026-10-29 | Costa Rica business and legal glossary: Spanish terms explained in English | New page: Spanish business and legal terms (cédula jurídica, salario base, apoderado generalísimo, aguinaldo, pagos parciales, remesas al exterior, patente, RTBF and agency acronyms) with their legal basis. |
| 2026-10-29 | The first 90 days in Costa Rica: from apostilled documents to the first monthly filings | New page: critical path from apostille (Ley 8923) through deed, Gaceta publication and registration, 30 day tax on legal entities, 20 business day RTBF return, tax, CCSS, INS and municipal licence registration, with 2026 official costs. |
| 2026-10-29 | The first 90 days in Costa Rica: from apostilled documents to the first monthly filings | The 2022 reform of art. 74 by Decreto 43704 was annulled by the Tribunal Contencioso Administrativo (resolution 00958 of 16 February 2024), so the original text applies. |
| 2026-10-29 | Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget | New page: constitutional budget cycle (art. 176 to 180), Ley 9635 fiscal rule scenarios and extraordinary measures, debt back above 60 percent of GDP in 2025 putting the 2027 budget in scenario d with a 4.08 percent spending growth cap, and the Contraloría's figures on the 2027 budget bill (₡12.4 trillion, 4.4 percent of GDP deficit, 65.5 percent debt projected by Hacienda for December 2027). |
| 2026-10-29 | Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget | Ley 9696 of 11 June 2019 added the principles of fiscal sustainability and multiyear budgeting to art. 176. |
| 2026-10-29 | Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget | Ley 10386 of 26 September 2023 redefined average GDP growth as nominal growth over the four years before the budget year and rewrote the extraordinary growth clause in art. 12. |
| 2026-10-29 | Costa Rica public finances: the budget cycle, the fiscal rule, debt and the 2027 budget | Scenario d applies again for 2027 after debt crossed 60 percent of GDP at the end of 2025. |
| 2026-10-29 | Costa Rica's population, regions and labor market: where people live and work | New page: INEC 2022 population estimate of 5,044,197 by province, age structure, June to August 2026 labor survey (unemployment 6.7 percent, informality 36.1 percent) and Ley 9694 duties to answer INEC surveys with fines in salarios base of ₡462,200 for 2026. |
| 2026-10-29 | Costa Rica's political system and how laws are made: what investors need to know | New page: presidential system, 57 seat Asamblea Legislativa, lawmaking, veto, referendum and constitutional reform rules under the Constitución Política, and the 1 February 2026 election results (31 of 57 seats for the governing party, new government from 8 May 2026). |
| 2026-10-29 | Costa Rica's external sector: exports, free zones, foreign direct investment and reserves | New page: 2025 exports of US$35,243 million (goods US$22,855 million, services US$12,512 million), FDI of US$5,121.8 million, free zone weight in GDP and exports, Ley 7210 minimum investment, BCCR balance of payments projections and net reserves of US$20,805.4 million at 28 July 2026, plus the Argentina investment treaty and tax information exchange agreement at a high level. |
| 2026-10-29 | Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor | New page: Banco Central mandate and governance under Ley 7558 (art. 17 as reformed by Ley 10580 of 2024), limits on lending to the Government, TPM cut to 3.00 percent on 23 July 2026 and held on 24 September 2026, 3 percent inflation target, six meeting calendar for 2026, CPI 0.34 percent in September 2026 and BCCR growth projections of 3.4 percent for 2026 and 3.5 percent for 2027. |
| 2026-10-29 | Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor | Ley 9670 of 2019 removed the Minister of Finance's vote and set fixed staggered terms; Ley 10580 of 4 November 2024 reformed art. 17(c) to six appointed members with 90 month terms, one appointed every 18 months. |
| 2026-10-29 | Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor | Art. 52(c) was reformed by Ley 9839 of 3 April 2020 to restrict purchases of Central Government securities to the secondary market. |
| 2026-10-29 | Costa Rica macro at a glance: the Banco Central, the 3 percent inflation target, rates, growth and the fiscal anchor | TPM cut from 3.25 percent to 3.00 percent on 23 July 2026, the first change since December 2025; held at 3.00 percent on 24 September 2026. |
| 2026-10-29 | Workplace harassment, discrimination and occupational safety in Costa Rica: Ley 7476 policies, the three month procedure and health committees | New page: Ley 7476 sexual harassment policy, procedure capped at three months, inspectorate reporting, interim measures, ten year sanctions register (Ley 9969), anti discrimination grounds and health committee and safety office thresholds of ten and fifty workers. |
| 2026-10-29 | 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 | New page: 8, 7 and 6 hour day, mixed and night limits and the 48 hour week (Código de Trabajo art. 136 and 138), overtime at 150%, the 12 hour daily ceiling, the art. 143 exclusions and double pay for the weekly rest day. |
| 2026-10-29 | Unions, solidarista associations, strikes and collective bargaining in Costa Rica: 12 founders, union leader protection and the 2020 strike rules | New page: union formation with twelve members, fuero sindical periods and reinstatement, the one third bargaining duty and one to three year conventions, strike rules after Ley 9808 of 2020 (35% turnout ballot, 48 hour protest strikes) and solidarista associations under Ley 6970. |
| 2026-10-29 | 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 | New page: notice of one week to one month, cesantía table of 19.5 to 22 days a year capped at eight years (Código de Trabajo art. 28 to 30), just causes, the dismissal letter rule, the one month discipline window, solidarista and labour capitalisation fund balances, with a cost table by years of service. |
| 2026-10-29 | Telework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad | New page: Ley 9738 telework addendum, ten day revocation, employer paid equipment and energy, salary during system failures, digital disconnection (Ley 10168 of 2022) and telework abroad with extraterritorial INS cover (Ley 10673 of 17 March 2025). |
| 2026-10-29 | Telework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad | Ley 10673 of 17 March 2025 states expressly that telework may be done abroad and adds the extraterritorial insurance duty. |
| 2026-10-29 | Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund | New page: compulsory CCSS insurance on all remuneration, Ley 17 art. 30, 44 and 74 liabilities, fines and blocks for arrears, 2026 contribution rates, compulsory INS occupational risk insurance with eight business day accident reports and the 1.5% labour capitalisation fund. |
| 2026-10-29 | Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules | New page: joint liability of the client for intermediaries (Código de Trabajo art. 3), presumption of employment, INS cover through intermediaries, group and representative liability, FODESAF payroll splitting and CCSS duties of public contractors and subcontractors. |
| 2026-10-29 | 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 | New page: Decreto 45303-MTSS minimum wage table from 1 January 2026 (₡373,092.30 unskilled monthly to ₡796,921.00 licenciado), degree minimums and 23% availability premium, the 1.70% increase approved on 28 October 2026 for 2027 and the switch to daily minimums from 1 January 2027. |
| 2026-10-29 | 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 | From 1 January 2026 all minimums rose 1.63%, with additional increases for domestic work (2.33962%), generic specialised work (0.5562880%) and técnico medio (0.88768%); the decree repealed Decreto 44756-MTSS (art. 8). |
| 2026-10-29 | 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 | 2027 increase approved: 1.70% general from 1 January 2027, pending the new decree. |
| 2026-10-29 | 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 | From 1 January 2027 monthly minimums are converted into daily amounts (resolution of 12 October 2026). |
| 2026-10-29 | 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 | New page: four month maternity leave paid half by the CCSS and half by the employer, Ley 10895 of 7 April 2026 breastfeeding changes, paternity leave of two days a week for four weeks (extended to non gestating mothers by Sala Constitucional ruling 2790 of 2025), adoption leave and pregnancy dismissal protection. |
| 2026-10-29 | 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 | Ley 10895 of 7 April 2026 allowed breastfeeding certificates from any public or private doctor and confirmed that interim status does not affect the leave. |
| 2026-10-29 | 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 | Ley 10895 of 7 April 2026 rewrote the breastfeeding break options. |
| 2026-10-29 | 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 | New page: labour fine bands of 1 to 23 salarios base (₡462,200 to ₡10,630,600 in 2026), objective liability of companies, one year prescription of worker claims, one month for discipline, free legal aid and MTSS conciliation under Ley 9343 (in force 26 July 2017). |
| 2026-10-29 | Employment contracts in Costa Rica: written contract contents, indefinite term by default, fixed terms of one or five years and the first three months | New page: written contract duty and contents (Código de Trabajo art. 22 to 25), fixed term limits of one and five years, the first three months without notice or cesantía, early termination of fixed term contracts and intermediary liability. |
| 2026-10-29 | 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 | New page: presumption of employment (Código de Trabajo art. 18), CCSS registration within eight business days and Ley 17 art. 44 fines, INS occupational risk insurance, 2026 minimum wages and the 1.70% increase approved for 2027, aguinaldo and anti discrimination rules. |
| 2026-10-29 | 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 | Approved 28 October 2026: 1.70% general increase from 1 January 2027, pending the decree that replaces Decreto 45303-MTSS. |
| 2026-10-29 | Aguinaldo, vacations and public holidays in Costa Rica: a thirteenth month paid by 20 December, two weeks of vacation and nine paid holidays | New page: aguinaldo of one month paid by 20 December, tax and CCSS exempt (Ley 2412), two weeks of vacation per fifty weeks and the cash out limits, nine paid and three unpaid public holidays and double pay for holiday work. |
| 2026-10-29 | Tourism incentives in Costa Rica: the ICT tourism contract under Ley 6990, what it still exempts and the tenfold misuse fine | New page: Ley 6990 ICT tourism contracts, hotel initial investment exemptions as limited by Ley 8114, six year property tax exemption outside the metropolitan region, vessel, bus and rental car relief, the tenfold misuse fine and the Costa Rican cultural participation requirement added by Ley 10884 (in force 20 April 2026). |
| 2026-10-29 | Tourism incentives in Costa Rica: the ICT tourism contract under Ley 6990, what it still exempts and the tenfold misuse fine | Ley 10884 of 16 March 2026, in force 20 April 2026, added art. 6 bis making Costa Rican cultural participation a requirement for new hotel and marina tourism contracts. |
| 2026-10-29 | Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment | New page: Ley 9986 public procurement through SICOP, 2026 thresholds from Contraloría R DC 00142 2025, 5 to 10 percent performance guarantees, objection and appeal deadlines, and the new debarment ground for labor and social security breaches added by Ley 10971 (in force 8 October 2026). |
| 2026-10-29 | Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment | Contraloría resolution R DC 00142 2025 of 10 December 2025 set the thresholds in force from 1 January to 31 December 2026. |
| 2026-10-29 | Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarment | Ley 10971 of 16 September 2026, in force 8 October 2026, added art. 119(r) on labor and social security non compliance and renumbered the later grounds to (s) and (t). |
| 2026-10-29 | Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up | New page: constitutional assets that cannot leave State control (art. 121(14)), coastal concessions capped at 50 percent foreign ownership and five years residence (Ley 6043 art. 47), 35 percent Costa Rican capital for private generators selling to ICE (Ley 7200), the RECOPE fuel monopoly and the open pit metal mining ban. |
| 2026-10-29 | 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 | New page: Ley 7210 eligibility with the US$150,000 minimum new investment, US$2,000,000 outside parks and US$5,000,000 for adventure parks, the eleven categories including film companies added by Ley 10559 of 2024, the Ley 10234 rules on new investment outside the GAM, PROCOMER and executive agreement procedure, obligations and fines of up to 300 salarios base. |
| 2026-10-29 | 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 | Ley 10234 of 4 May 2022 added art. 1 bis to widen what counts as new investment outside the GAM and to codify the exclusions for relocations, restructurings and acquisitions. |
| 2026-10-29 | 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 | Ley 10559 of 17 Oct 2024 added category j for film, audiovisual and music companies outside the GAM; Ley 10234 of 2022 added categories g, h and i. |
| 2026-10-29 | Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investors | New page: constitutional equal treatment of foreigners (art. 19) and treaty rank above laws (art. 7), no screening or registration of foreign capital under Ley 7638, investment agreements approved by law (including Argentina Ley 8068 with transfers within two months under art. 7) and ICSID membership since 27 May 1993. |
| 2026-10-29 | Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guarantee | New page: SETENA prior environmental viability under Ley 7554, the guarantee of up to 1 percent of the investment, Decreto 43898 categories A to D with 14, 21 and 28 day review targets and five year validity, and the tree protection and planting plans added by Ley 10939 (in force 20 May 2026). |
| 2026-10-29 | Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guarantee | Ley 10939 of 30 April 2026, in force 20 May 2026, added art. 17 bis requiring tree protection and planting plans for urban developments subject to SETENA review. |
| 2026-10-29 | Public works concessions and PPPs in Costa Rica: Ley 7762, private initiatives, the 20 percent equity rule and the 50 year cap | New page: Ley 7762 concessions including asset optimisation added by Ley 9701 of 2019, private initiative proposals with cost recovery, the single purpose S.A. with 20 percent equity formed within 90 days, guarantees, arbitration limits, tax benefits and the 50 year cap. |
| 2026-10-29 | Public works concessions and PPPs in Costa Rica: Ley 7762, private initiatives, the 20 percent equity rule and the 50 year cap | Ley 9701 of 18 Jul 2019 added the optimisation of existing infrastructure assets contract and rules on investing the State's proceeds in new public works. |
| 2026-10-29 | Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessions | New page: COPROCOM merger notification thresholds of 30,000 and 1,500 salarios base (₡13,866,000,000 and ₡693,300,000 in 2026), suspensory 30 plus 90 day review with tacit approval, fines up to 10 percent of turnover, deferred filing fee, share register and board consent rules, and free zone acquisition limits. |
| 2026-10-29 | Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts | New page: map of permanent, temporary, non resident and special categories under Ley 8764 (art. 77 to 95, Ley 10645 of 2025 on students and researchers), work rights, the three month decision deadline and the US$50 and US$200 fees. |
| 2026-10-29 | Visas and residence in Costa Rica: the three migration categories, who may work and how long each status lasts | Ley 10645 (in force 17 March 2025) rewrote art. 94(4) to cover students, teachers, interns, researchers and volunteers, including short stays. |
| 2026-10-29 | CCSS insurance and tax status of foreign residents in Costa Rica: what immigration law requires | New page: CCSS insurance condition for residents and its exemptions (Decreto 37112-G art. 31 to 35), and the tax status of investors, rentistas, pensioners (Ley 9996 art. 6) and digital nomads (Ley 10008 art. 16). |
| 2026-10-29 | Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income | New page: pensioner residence from US$1,000 a month and rentista residence from US$2,500 a month guaranteed for two years, with the 2023 rule that bank deposits paid back monthly are not income. |
| 2026-10-29 | Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income | Definition added by Decreto 43926, in force 23 February 2023. |
| 2026-10-29 | Rentista and pensioner residence in Costa Rica: US$2,500 and US$1,000 a month and how to prove the income | Opt in window closed 14 July 2026. |
| 2026-10-29 | Permanent residence in Costa Rica: three years of temporary residence, freedom to work and the four year absence rule | New page: permanent residence after three consecutive years of temporary residence, CCSS continuity and the four and two year absence cancellation rules. |
| 2026-10-29 | Overstays, cancellation of residence and deportation in Costa Rica: the US$100 monthly fine and the five year ban | New page: US$100 monthly overstay fine or triple length re entry ban, residence cancellation grounds and the five year ban after deportation. |
| 2026-10-29 | Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure | New page: five or seven years of official residence (Constitución art. 14), Ley 1155 requirements and procedure, and the conviction bar added by Ley 10508 (in force 28 August 2024). |
| 2026-10-29 | Naturalisation in Costa Rica: five or seven years of official residence, the Spanish and civics exam and the Civil Registry procedure | Ley 10508 added art. 15(4), in force 28 August 2024. |
| 2026-10-29 | Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window | New page: US$150,000 investor residence under Ley 9996 and Decreto 43926, qualifying assets, renewal every two years and the close of the Ley 9996 incentive window on 14 July 2026. |
| 2026-10-29 | Investor residence in Costa Rica: the US$150,000 threshold, qualifying assets and the end of the Ley 9996 incentive window | The five year window counted from publication in La Gaceta 135 of 14 July 2021 closed on 14 July 2026; no new claims to these incentives are possible after that date. |
| 2026-10-29 | Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs | New page: immigration fees in US dollars (Ley 8764 art. 33, 89, 252 to 257 as amended by Ley 10493 of 2024), ticket based guarantee deposits (Decreto 44088 of 2023) and DGME processing deadlines. |
| 2026-10-29 | Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs | Ley 10493 (in force 28 August 2024) rewrote the exemption list and allowed up to 50% less for seasonal farm workers on stays of nine months or less. |
| 2026-10-29 | Costa Rican immigration fees, guarantee deposits and processing times: what a residence file actually costs | Decreto 44088 (in force 27 July 2023) replaced fixed deposits for residents with the value of an open one year ticket and added art. 16 bis. |
| 2026-10-29 | Family members of foreign residents in Costa Rica: spouses, children under 25 and permission to work | New page: spouses and children under 25 or with disabilities as dependants, work authorisation for dependants and routes for relatives of Costa Ricans. |
| 2026-10-29 | Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks | New page: temporary residence for executives, managers, technical and specialised staff with the 25% salary premium over the legal minimum (Ley 8764 art. 83) and the documents of Decreto 37112-G art. 83 to 86. |
| 2026-10-29 | Employer duties when hiring foreigners in Costa Rica: status checks, inspections and fines of 2 to 12 salarios base | New page: duty to verify foreign staff status, reports and inspections, and fines of 2 to 12 salarios base (₡924,400 to ₡5,546,400 in 2026) under Ley 8764 art. 175 to 180. |
| 2026-10-29 | Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption | New page: Ley 10008 remote worker stay (US$3,000 or US$4,000 a month, US$50,000 health cover, US$100 plus US$90 plus US$100 deposit), one year plus one extension after 180 days and the income tax exemption. |
| 2026-10-29 | Digital nomad stay in Costa Rica: US$3,000 a month, US$50,000 health cover and the income tax exemption | Ley 10208 of 22 April 2022 interpreted art. 15 as up to one year and added art. 11 bis (only tourist requirements apply besides the specific ones). |
| 2026-10-29 | DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence | New page: DGME company registry under Decreto 36576-G-COMEX, categories A to G, automatic category A for free zone companies (Decreto 44793, in force 21 June 2025), four year accreditation and 30 business day staff decisions. |
| 2026-10-29 | DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence | Decreto 44793 (published 20 December 2024, in force 21 June 2025) widened category B to R&D and priority technical education. |
| 2026-10-29 | DGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence | Reform of the COMEX letter regulation in force from 2 February 2026. |
| 2026-10-29 | Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit | New page: four visa groups under DGME resolution AJ-484-11-2025 (in force 17 November 2025), the 180 day visa free ceiling, US$100 a month proof of funds and the business visitor, intracompany transfer and after sales categories (US$200). |
| 2026-10-29 | Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permit | New directives published in La Gaceta 216, Alcance 148 of 17 November 2025, repealing circular DG-30-10-2023-AJ. |
| 2026-10-29 | FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad | New page: free convertibility under Ley 7558 art. 85, managed float since 2 February 2015 (BCCR session 5677-2015), authorised FX dealers and the 25% penalty for unauthorised dealing, one year emergency powers, repeal of the Ley 9227 capital inflow tools by Ley 9635 and public sector FX rules. |
| 2026-10-29 | FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad | Replaced the exchange rate band in force since 17 October 2006 with a managed float from 2 February 2015. |
| 2026-10-29 | FX and capital controls in Costa Rica: free convertibility, managed float, no approval to send money abroad | Ley 9635 of 3 December 2018 repealed Ley 9227 and Ley 7092 art. 59 bis; no capital inflow deposit can be applied under that law. |
| 2026-10-29 | MONEX, the BCCR reference rate and who may trade foreign currency in Costa Rica | New page: MONEX, spot FX rules of the ROCC (window rates including fees, 25% margin transfer, position limits, firm offers), exchange house capital of ₡15,000,000 and ₡30,000,000 guarantee, sanctions and the February 2026 BCCR interventions. |
| 2026-10-29 | Foreign loans and intercompany debt in Costa Rica: no FX registration, 15% interest withholding, 20% of EBITDA cap | New page: no BCCR registration for non financial borrowers (Ley 7558 art. 72), foreign currency repayment under art. 49, 15% and 5.5% interest withholding with reporting under Ley 7092 art. 59(h), and the 20% of EBITDA interest cap. |
| 2026-10-29 | Dollar contracts and payments in Costa Rica: valid and enforceable, payable in colones at the reference rate unless an exception applies | New page: validity of foreign currency obligations and the debtor's colón payment option (Ley 7558 art. 48), the ten art. 49 exceptions, legal tender and the daily BCCR reference rates (ROCC art. 9 as amended in October 2024). |
| 2026-10-29 | Dollar contracts and payments in Costa Rica: valid and enforceable, payable in colones at the reference rate unless an exception applies | Session 6215 of 10 October 2024 set the reference rate as the weighted average of day t-1 transactions over a period fixed by the Junta Directiva. |
| 2026-10-29 | Export proceeds in Costa Rica: no surrender requirement, but prove liquidation or entry when the Banco Central asks | New page: no surrender of export proceeds, liquidation or proof of entry under Ley 7558 art. 91 and ROCC art. 11 (12 month lookback, 30 day notice, CPA report), 25% penalty and the one year emergency surrender power. |
| 2026-10-29 | Paying dividends and profits out of Costa Rica: no FX approval, 5% legal reserve, 15% withholding | New page: dividends abroad without FX approval, 5% legal reserve to 20% and three month payment rule (Código de Comercio art. 143), 15% withholding and treaty rates, and transfer protection for Argentine investors under the Ley 8068 investment agreement. |
| 2026-10-29 | Cash and transfer reporting in Costa Rica: declare US$10,000 at the border, bank registers of US$10,000 transfers | New page: US$10,000 border declaration with forfeiture (Ley 7786 art. 35), bank registers of US$10,000 transactions and transfers, five year records, and Ley 10961 (in force 19 September 2026) on virtual asset providers and new registration fines. |
| 2026-10-29 | Cash and transfer reporting in Costa Rica: declare US$10,000 at the border, bank registers of US$10,000 transfers | Ley 10961 of 9 June 2026, published in La Gaceta 113 of 19 June 2026, in force 19 September 2026 (three months after publication), with three months for regulations. |
| 2026-10-29 | 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 | New page: S.R.L. quotas, 25% paid at signing with the balance within a year, transfer consent, managers, annual meeting and 5% reserve to 10%, including Constitutional Chamber ruling 3554 of 2025 on quota denomination. |
| 2026-10-29 | 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 | Ley 10729 of 13 May 2025 replaced the chosen company name with the cédula jurídica number assigned by the Registro Nacional. |
| 2026-10-29 | 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 | Constitutional Chamber ruling 3554 of 5 February 2025 annulled the words in art. 79 that required quotas of one hundred colones or multiples and barred foreign currency units. |
| 2026-10-29 | 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 | Ley 10840 of 4 February 2026 rewrote art. 98 to add the simplified per meeting mandate for MEIC registered SMEs and MAG registered small and medium farm producers. |
| 2026-10-29 | 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 | New page: S.A. formation (two founders, 25% paid in, bank deposit of cash capital), nominative shares, three member board, meetings and quorums, 5% legal reserve to 20%, withdrawal rights as amended by Ley 10902 of 2026 and proxies under Ley 10840 of 2026. |
| 2026-10-29 | 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 | Ley 10597 of 5 November 2024 made an email account for official notifications a mandatory part of the domicile clause and repealed art. 18(13), which had required a resident agent (a lawyer with an office in Costa Rica) whenever no representative was domiciled in the country. Ley 10729 of 13 May 2025 replaced the company name in art. 18(6) with the cédula jurídica number. |
| 2026-10-29 | 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 | Before Ley 10729 an S.A. chose a denomination; the founders now receive a number assigned by the Registro Nacional and must file a separate trade name registration for any brand. |
| 2026-10-29 | 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 | Ley 10962 of 3 June 2026 added the last paragraph of art. 19 so the company email can be registered by digitally signed sworn statement. |
| 2026-10-29 | 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 | Ley 9068 of 10 September 2012 (fiscal transparency standard) repealed bearer share provisions (art. 132 and art. 137(d)) and required the holder's name on share certificates (art. 134(c)). |
| 2026-10-29 | 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 | Ley 10840 of 4 February 2026 rewrote art. 146 to let MEIC registered SMEs and MAG registered small and medium farm producers appoint a meeting proxy by a simple authenticated mandate. |
| 2026-10-29 | 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 | Ley 10902 of 12 May 2026 added the final paragraph of art. 32 bis: once the withdrawal right is exercised and the shares are deposited, partner status is lost and cannot be regained. |
| 2026-10-29 | Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration | New page: official setup costs (registry fee of one tenth of a salario base under Ley 4564, books fee cap, notarial minimums of Decreto 41457-JP after annulment of Decreto 43704) and the post filing deadlines. |
| 2026-10-29 | Setting up a company in Costa Rica: official fees, the notary, La Gaceta, the registry and the statutory deadlines after registration | Decreto 43704 of 14 September 2022 had amended the fee schedule; the Tribunal Contencioso Administrativo y Civil de Hacienda suspended it on 9 November 2023 and annulled it on 16 February 2024, restoring the earlier amounts. |
| 2026-10-29 | 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 | New page: Ley 9428 tax on legal entities with 2026 amounts of ₡69,330, ₡115,550, ₡138,660 and ₡231,100 on the ₡462,200 salario base (Circular 246-2025), January payment, dissolution after three unpaid years and reinstatement under Ley 10255. |
| 2026-10-29 | 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 | Ley 10255 of 6 May 2022 (Ley para la reinscripción de sociedades disueltas) added art. 7 bis allowing reinstatement within three years of cancellation once all debts are paid. |
| 2026-10-29 | 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 | Ley 10460 of 20 March 2024 rewrote art. 10, art. 11 and art. 13 on budgeting, allocation and reporting of the revenue. |
| 2026-10-29 | 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 | New page: E.I.R.L. for a single natural person under Código de Comercio art. 9 to 15, with its income tax and tax on legal entities status. |
| 2026-10-29 | Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company | New page: comparison of the sociedad anónima, S.R.L., E.I.R.L. and branch of a foreign company under the Código de Comercio, with company identification by cédula jurídica (Ley 10729 of 2025) and the repeal of the resident agent rule (Ley 10597 of 2024). |
| 2026-10-29 | Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company | Since Ley 10729 of 13 May 2025 founders no longer choose a company name in the deed. |
| 2026-10-29 | Choosing an entity in Costa Rica: sociedad anónima, sociedad de responsabilidad limitada, E.I.R.L. or branch of a foreign company | Repeal of the resident agent requirement and introduction of the mandatory notification email, 5 November 2024. |
| 2026-10-29 | 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 | New page: branch power of attorney under Código de Comercio art. 226, foreign company representation and seat transfer (art. 227 to 233), apostille under Ley 8923 and the ₡363,000 official minimum professional fee. |
| 2026-10-29 | 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 | New page: RTBF at the Banco Central under Ley 9416, Decreto 44390-H (15% threshold) and joint resolution MH-DGT-RES-0020-2024 (April annual return, 20 and 15 business day deadlines), and the CNPT art. 84 bis fine of 2% of gross income. |
| 2026-10-29 | 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 | This joint resolution of 17 September 2024 replaced the earlier joint resolution; a provisional injunction of the Tribunal Contencioso Administrativo of 19 April 2024 suspended the third paragraph of art. 5 of Decreto 44390-H, so the resolution includes a transitional rule allowing general, special and generalísimo powers to file. A 2 May 2025 amending resolution moved the 2025 ordinary filing deadline once for non profits waiting for registration of their new officers. |
| 2026-10-29 | 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 | New page: yearly calendar (January tax on legal entities, 15 March income tax return, annual meeting, April RTBF), corporate books and retention, and the 31 December 2026 notification email deadline under Ley 10597 as amended by Ley 10962. |
| 2026-10-29 | 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 | Ley 10962 of 3 June 2026 reset the deadline for existing companies to register a notification email to 31 December 2026, made the filing free and possible by digitally signed sworn statement, and added transitional rules for a self service registry system. |
| 2026-10-29 | Mediation and conciliation in Costa Rica: Ley 7727, court conciliation, settlement effects and authorised centres | New page: Ley 7727 settlement rights, res judicata effect of approved and extrajudicial settlements, required content, confidentiality, centre authorisation and conciliation in the preliminary hearing. |
| 2026-10-29 | Limitation periods in Costa Rica: four years commercial, ten years civil, one year short claims, labour, the State and how to interrupt | New page: four year commercial and ten year civil limitation, one year periods for corporate resolutions, director liability, interest and rent, employment claims and administrative acts, and interruption rules. |
| 2026-10-29 | Investment protection and investor State arbitration in Costa Rica: ICSID, bilateral investment agreements and CAFTA DR | New page: ICSID membership, bilateral investment agreements approved by law (including the Argentina agreement, Ley 8068, with a six month amicable period and fork in the road) and CAFTA DR chapter 10 (90 day notice, three year limit, waiver). |
| 2026-10-29 | Insolvency in Costa Rica for creditors: the single concurso under Ley 9957, the collection stay, ranking, creditor votes and cross border recognition | New page: single concurso under Ley 9957 (in force 1 December 2021), presumptions of insolvency, 15 day call to creditors, collection stay, interest freeze, four tier ranking with a 10% reserve, voting majorities of 30%, ordinary and 65% and Sala Segunda recognition of foreign proceedings. |
| 2026-10-29 | Foreign court judgments in Costa Rica: recognition by the cassation chambers, requirements and enforcement | New page: recognition of foreign judgments by the cassation chambers under CPC art. 99 (authentic copy, translation, proper service, no exclusive jurisdiction, public policy, no local case) with no appeal. |
| 2026-10-29 | Enforcing arbitral awards in Costa Rica: local awards, foreign awards under the New York and Panama Conventions, and the Sala Primera | New page: recognition of foreign awards by the Sala Primera under the New York Convention (no reservations) and the Panama Convention, refusal grounds in Ley 8937 art. 37 and direct enforcement of domestic awards. |
| 2026-10-29 | Debt collection in Costa Rica: the monitorio, executory titles, mortgage and pledge foreclosure, attachments and auctions | New page: monitorio with a five day term to pay or object, executory titles and attachment for capital plus 50%, mortgage and pledge foreclosure with three permitted objections, repeal of Ley 8624 by the Código Procesal Civil and lawyer fees at 50% of the tariff. |
| 2026-10-29 | Cross border service, evidence and documents in Costa Rica: Hague Service and Evidence Conventions, Inter American conventions, letters rogatory and apostille | New page: Hague Service (in force 1 October 2016) and Evidence (15 May 2016) Conventions, Inter American conventions of Ley 6165, assistance requests under CPC art. 100 and the Apostille Convention in force 14 December 2011. |
| 2026-10-29 | Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection | New page: map of Costa Rican dispute forums (civil courts under Ley 9342 in force 8 October 2018, arbitration under Ley 8937 as reformed by Ley 10535 in force 2 April 2025, recognition of foreign decisions under CPC art. 99, New York Convention in force 24 January 1988, ICSID in force 27 May 1993). |
| 2026-10-29 | Disputes in Costa Rica: courts, arbitration, enforcing foreign judgments and awards, and investment protection | Ley 10535 (La Gaceta 182, 1 October 2024, in force 2 April 2025) extended Ley 8937 to domestic arbitration and repealed the arbitration chapter of Ley 7727. |
| 2026-10-29 | Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base | New page: strict liability under Ley 7472 art. 35 including financial entities (Ley 10889 of 2026), six month complaint term (Ley 10360 of 2023), conciliation, and fines of 1 to 40 salarios base (₡462,200 in 2026). |
| 2026-10-29 | Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base | Ley 10889 of 23 March 2026 added strict liability of financial entities for unauthorised withdrawals by third parties. |
| 2026-10-29 | Consumer claims in Costa Rica: strict liability, the Comisión Nacional del Consumidor, six month deadline, conciliation and fines in salarios base | Ley 10360 (Acceso a la justicia para las personas consumidoras, 12 April 2023) reformed the procedure and the six month extension. |
| 2026-10-29 | Amparo and constitutional challenges in Costa Rica: the Sala Constitucional, two month deadline, suspension and damages | New page: amparo before the Sala Constitucional (two month terms, suspension, damages in the abstract, private parties in a position of power) and Ley 10702 of 2025 setting a four year limitation to enforce amparo damages. |
| 2026-10-29 | Amparo and constitutional challenges in Costa Rica: the Sala Constitucional, two month deadline, suspension and damages | Ley 10702 (La Gaceta 98, 30 May 2025) set a four year limitation for the enforcement claim on amparo damages. |
| 2026-10-29 | Commercial litigation in Costa Rica: courts, the oral ordinary process, interim relief, appeals, cassation and costs | New page: ordinary process with a 30 day term to answer, preliminary and complementary hearings, five day appeal and fifteen day cassation terms, 25% guarantee for pre judgment attachment, six month lapse rule, the ₡3,000,000 cuantía line of Circular 175-2013 and the Decreto 41457-JP fee scale. |
| 2026-10-29 | Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment | New page: Ley 10535 of 2024 (in force 2 April 2025) brings domestic arbitration under Ley 8937 and repeals the Ley 7727 arbitration chapter; default one or three arbitrators, non signatory extension, Ministerio de Justicia y Paz authorisation for domestic arbitrators of law, annulment within 15 days or three months without suspending enforcement. |
| 2026-10-29 | Commercial arbitration in Costa Rica: one Model Law statute for domestic and international cases, the clause, tribunal, interim measures and annulment | Ley 10535 (in force 2 April 2025) renamed Ley 8937 as Ley de Arbitraje, extended it to domestic arbitration and repealed chapter III (arbitration) of Ley 7727; pending cases may by agreement keep the old rules, failing which the tribunal decides. |
| 2026-10-29 | Claims against the State in Costa Rica: contentious administrative courts, the one year deadline, interim measures and payment of judgments | New page: contentious administrative claims under Ley 8508 (optional exhaustion, one year filing term, interim measures, budget payment and 25% attachment caps) and four year limitation on damages under Ley 6227 art. 198. |
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