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

Inactive entities must get registered before the Tax Registry of the Tax Administration.

Costa Rica is currently considering reform to its income tax and Value Added Tax (VAT) legislation which could see VAT rise to 15%.

We would like to remind you about the obligation to implement electronic invoicing as the only mechanism accepted by the Tax Administration for the control of taxable income and deductible expenses.

As of July 2022, Costa Rica officially opened the application process for the country's new remote worker visa under the immigration category "Stay (Estancia) for Remote Workers and Service Providers."

The Latin American country is encouraging investment with its free trade zone setup, offering tax and operational advantages for companies looking to do business in the jurisdiction, under the rules of the regime.

The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.

En días recientes, los medios de comunicación han dado a conocer las generalidades de la nueva Ley de Impuesto a las Personas Jurídicas.

When investing in Costa Rica, as in other countries around the world, investors frequently find themselves facing the dilemma about which is the best option available when purchasing any type of real estate, whether to do so as a natural person, that is, in their own name, or whether to form a company, which constitutes a legal entity and all the implications that comes along with it.

Las leyes tributarias en Costa Rica están cambiando y es importante conocer y comprender las nuevas obligaciones para que su negocio permanezca en cumplimiento al operar en el país.

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.