Costa Rica Annual Tax on Costa Rican Corporations
Costa Rica imposes an annual tax on all corporate entities registered in Costa Rica. The tax rate for 2015 will be $400 for active corporations and $200 for inactive corporations.
To determine how much your corporation owes you must go to the website of the National Registry http://rnpdigital.com and click the section heading “Impuesto Personas Juridicas” .
Please note that to get into the system you will need to set up a free account . To do so all you need to so ao is submit an e-mail and set a password.
Once in the system you can enter the corporation identification number and it will indicate the amount that must be paid. To pay the corporation tax you can do so at any Banco de Costa Rica office.
In 2015 the Constitutional Court of Costa Rica struck down portions of the law that created the corporation tax. However it ordered that starting in 2016 it would no be valid and left the payment of the tax intact for 2015. It would appear they are giving the government time to amend the law and correct any of the defects that were pointed out by the Constitutional Court. It is our understanding that the Tax Department is working on the revised law for 2016.
You can watch our VIDEO on How to Check the Costa Rican corporation tax by clicking the link to the video.