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 entitiesTax rate(Base salary €450,200)Entities that do not carry out any lucrative activities and, therefore, are not registered as income taxpayers15% of the base salary (i.e., €67,530)Tax-registered entities that reported gross income of 120 to less than 280 base salaries for income tax purposes in the previous tax year (i.e., €54,024,000 to less than €126,056,000)30% of the base salary (i.e., €135,060)Tax-registered entities that reported gross income equal to or greater than 280 base salaries for income tax...