EYEY

Costa Rica’s annual tax on legal entities is due 31 January

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Costa Rica

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
(Base salary €450,200)

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…

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