Costa Rica’s annual tax on legal entities is due 31 January
The deadline to pay Costa Rica’s annual tax on legal entities for tax year 2020 is 31 January 2020.
For tax year 2020, the following tax rates will apply:
Legal entities | Tax rate |
Entities that do not carry out any lucrative activities and, therefore, are not registered as income taxpayers | 15% of the base salary (i.e., €67,530) |
Tax-registered entities that reported gr… |