The regulations for the Costa Rican annual corporation tax have been published by the Ministry of the Treasury in the official Gazette (Alcance No. 114 Gaceta May 26, 2017). This means that the law will come into effect on August 26, 2017 which is 3 months after the publication of the

In this video I explain the details of the new corporation tax law. The Costa Rican legislature approved a new corporation tax law on March 21, 2017 which will become applicable by August of 2017.     I also review some of the transitory provisions of the law that you need to take adv