On March 16th, 2017, Congress gave the final approval to Bill 19.818: "Legal Entities Law".

Yesterday, by means of a voting of 40 versus 10 in the first debate, a law was approved which contains a tax for commercial corporations and companies registered in the country.

The Corporation Tax was in effect in Costa Rica from 2012 to 2015, when it was found to be unconstitutional. Recently, after clearing the constitutional court, this tax came into effect again through Law #9428.

Hecho generador. Estar inscritas en el Registro Nacional el 1° de enero de cada año.

Costa Rica is a great country to invest in and/or to move your company. It has a booming tourism industry and is breaking records year on year with its astonishing performance in the clean energy sector.

Costa Rica is a promising country to do business in with high economic growth but it is not without its challenges.