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Tax and compliance calendar for a company in Costa Rica (late 2026 and 2027)

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

Every month a Costa Rican company files and pays VAT by the 15th calendar day for the previous month, and pays over salary withholding and the final tax on payments abroad within the first 15 calendar days of the following month. Each year it pays the tax on legal entities in the first 30 calendar days of January, makes income tax prepayments on the last business day of March, June and September, files the income tax return within 2 months and 15 days of the 31 December year end, holds its annual shareholders' meeting within 3 months of year end and files its beneficial ownership return in April. Employers pay the aguinaldo in the first 20 days of December, and companies formed before December 2024 must register a notification email by 31 December 2026.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. Amounts set by reference to the salario base use the 2026 value of ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial). Conversions are for orientation only.

Key facts

VAT return and payment	Monthly, by the 15th calendar day Ley 6826 art. 27, as of 2026-10-29 · in force
Income tax return deadline (calendar year)	15 March (2 months and 15 days after year end) Ley 7092 art. 20 and 21, as of 2026-10-29 · in force
Income tax prepayments	75% of base in three instalments: last business day of March, June, September Ley 7092 art. 22, as of 2026-10-29 · in force
Payment of tax withheld on remittances abroad	Within first 15 calendar days of the following month Ley 7092 art. 60, as of 2026-10-29 · in force
Tax on legal entities due	First 30 calendar days of January Ley 9428 art. 4, as of 2026-10-29 · in force
RTBF annual return	April MH-DGT-RES-0020-2024 art. 8(a), as of 2026-10-29 · in force
RTBF change return	15 business daysMH-DGT-RES-0020-2024 art. 11, as of 2026-10-29 · in force
Annual shareholders' meeting (S.A.)	Within 3 months after fiscal year end Código de Comercio art. 155, as of 2026-10-29 · in force
Aguinaldo payment	Within the first 20 days of December Ley 2412 art. 4, as of 2026-10-29 · in force
Deadline to register notification email (existing companies)	2026-12-31 dateLey 10597 transitorio I as amended by Ley 10962, as of 2026-10-29 · in force

The rule

1. VAT taxpayers must self assess the tax no later than the 15th calendar day of each month, by sworn return covering the previous month's sales of goods and services; the return is due even when no tax is payable or there is a credit balance.Ley 6826, Ley del Impuesto al Valor Agregado, Art. 27, 1982-11-08 official text · verified 2026-10-29

2. Withholding agents must deposit the tax withheld on salaries within the first 15 calendar days of the month after the month in which the remuneration was paid, even if they failed to withhold.Ley 7092, Ley del Impuesto sobre la Renta, Art. 42, 1988-04-21 official text · verified 2026-10-29

3. The tax on remittances abroad (dividends, interest, royalties, services) is settled when the taxable event occurs and paid within the first 15 calendar days of the following month; withholding agents are jointly liable for the tax, surcharges, fines and interest.Ley 7092, Ley del Impuesto sobre la Renta, Art. 60, 1988-04-21 official text · verified 2026-10-29

4. The tax year runs from 1 January to 31 December. Taxpayers file the sworn income tax return and pay the tax within the 2 months and 15 calendar days after the end of the tax year, whatever their gross income and even if it is exempt.
Example: For the 2026 tax year, the return and the balance are due by 15 March 2027.Ley 7092, Ley del Impuesto sobre la Renta, Art. 4, art. 20 and art. 21, 1988-04-21 official text · verified 2026-10-29

5. Income taxpayers make partial payments on account of each year's tax. The base is the higher of the prior year's tax and the average of the last three years; 75 percent of that base is split into three equal instalments due on the last business day of March, June and September. New taxpayers without prior returns submit a reasoned estimate by January.
Example: Prior year tax of ₡13,644,600: three instalments of ₡3,411,150 each (75 percent split in three). / About US$7,500.00 per instalment.Ley 7092, Ley del Impuesto sobre la Renta, Art. 22, 1988-04-21 official text · verified 2026-10-29

6. The tax on legal entities is paid within the first 30 calendar days after 1 January of each year; entities in the process of registration pay within 30 calendar days of filing at the Registro de Personas Jurídicas. Legal representatives are jointly liable for non payment.
Cost to do it: 2026: ₡69,330 to ₡231,100 (US$152.43 to US$508.11) depending on the band.Ley 9428, Impuesto a las Personas Jurídicas, Art. 4, 2017-03-21 official text · verified 2026-10-29

7. The ordinary annual beneficial ownership return to the RTBF is filed in April each year; the system can preload the last return so that an unchanged return is simply confirmed. Changes such as a holder reaching 15 percent or a capital increase require an extraordinary return within 15 business days of being recorded.Resolución conjunta MH-DGT-RES-0020-2024, Art. 8(a) and art. 11, 2024-09-17 official text · verified 2026-10-29

8. A sociedad anónima holds an ordinary shareholders' meeting at least once a year, within the three months after the close of the fiscal year, to approve the directors' report on the year, decide on profit distribution and appoint or remove directors and auditors.Ley 3284, Código de Comercio, Art. 155, 1964-04-30 official text · verified 2026-10-29

9. Private employers pay each worker a yearly aguinaldo equal to one month's salary, computed as the average of ordinary and overtime pay in the 12 months before 1 December, proportionally for workers with at least one month of service, within the first 20 days of December.
Example: An unskilled worker on the 2026 monthly minimum all year receives ₡373,092.30 by 20 December 2026. / About US$820.31.Ley 2412, Ley de Pago de Aguinaldo a Servidores de la Empresa Privada, Art. 1 to 4, 1959-10-23 official text · verified 2026-10-29

10. Commercial companies formed before Ley 10597 took effect must register an email address for notifications in the Registro de Personas Jurídicas by 31 December 2026. The registration may be made by a sworn statement of the legal representative in an electronic document with certified digital signature, without public deed.Ley 10597 transitorio I as amended by Ley 10962; Código de Comercio art. 19, Ley 10962 art. 1 and 2, 2026-06-03 official text · verified 2026-10-29 · changed: Ley 10962 of 3 June 2026 fixed the 31 December 2026 deadline and the digitally signed sworn statement route.

11. New private sector minimum wages apply from 1 January each year; for 2027 the Consejo Nacional de Salarios approved a general 1.70 percent increase on 28 October 2026.Consejo Nacional de Salarios decision, press release COP-MTSS-PRE-022-2026, Press release, 2026-10-28 official text · verified 2026-10-29

When	Obligation	Legal basis
By 15 November 2026 and the 15th of every month	VAT return and payment for the prior month	Ley 6826 art. 27
Within first 15 calendar days of each month	Pay salary withholding and tax on payments abroad made the prior month	Ley 7092 art. 42 and 60
1 to 20 December 2026	Pay the aguinaldo	Ley 2412 art. 4
31 December 2026	Last day for pre December 2024 companies to register a notification email	Ley 10597 transitorio I; Ley 10962
1 January 2027	New minimum wages (1.70% general increase)	CNS decision of 28 October 2026
1 to 30 January 2027	Pay the 2027 tax on legal entities	Ley 9428 art. 4
15 March 2027	Income tax return and balance for 2026	Ley 7092 art. 20 and 21
By 31 March 2027	Annual shareholders' meeting approving 2026 results	Código de Comercio art. 155
Last business day of March, June and September 2027	Income tax prepayments for 2027	Ley 7092 art. 22
April 2027	Annual RTBF beneficial ownership return	Res. MH-DGT-RES-0020-2024 art. 8(a)
Within 15 business days of any change	Extraordinary RTBF return	Res. MH-DGT-RES-0020-2024 art. 11

Next twelve months for a company with employees and a 31 December year end (verified 29 October 2026)

Worked example

A company with ₡13,644,600 of income tax for 2026 files and pays the balance by 15 March 2027, after deducting its 2026 prepayments. For 2027 its base is the higher of ₡13,644,600 and its three year average; 75 percent (₡10,233,450) is paid in three instalments of ₡3,411,150 (about US$7,500 each) at the end of March, June and September 2027 (Ley 7092 art. 22).

Step by step

1. Put the 15th of each month in the calendar for VAT and withholdings; returns are due even with no tax payable (Ley 6826 art. 27).
2. Before each dividend, interest or royalty payment abroad, compute the withholding and diarise payment by the 15th of the next month (Ley 7092 art. 60).
3. In January, pay the tax on legal entities before any registry filing: unpaid entities cannot get certificates or record documents (Ley 9428 art. 5).
4. Close the books, hold the annual meeting by 31 March and file the income tax return by 15 March.
5. In April, confirm or update the RTBF return, and file within 15 business days after any share transfer or capital increase.
6. Budget the aguinaldo monthly (one twelfth of pay) so the December payment does not strain cash flow.

Common traps

The VAT and income tax returns are due even when no tax is payable; missing one costs half a salario base (₡231,100 in 2026) under CNPT art. 79.
Withholding agents are jointly liable for tax on payments abroad that they failed to withhold (Ley 7092 art. 60), so a foreign supplier's gross up clause does not shift the legal exposure.
Tax authorities sometimes move a monthly deadline by resolution, as Res. MH-DGT-RES-0047-2025 did for returns due 15 October 2025, moving them to 24 October 2025 and requiring filing in the TRIBU-CR integrated tax system; check SCIJ notes before relying on the statutory date.
Ley 10962 also added transitory provisions giving the Registro Nacional six months to set up a self service email system and companies one further year to register; until the Registro clarifies, treat 31 December 2026 as the operative deadline in transitorio I.

Sources

← Salario base, minimum wage and the exchange rate: the reference values behind Costa Rican rulesThe first 90 days in Costa Rica: from apostilled documents to the first monthly filings →

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