LUXURY HOME TAX & CORPORATE TAX

UPDATE 2023 The  Luxury Home Tax payment is due by January 15th, 2023. This tax applies to properties for residential purposes with constructions that exceed the value: 148,000,000.00 colones, (approx. US$250,000.00), in which case, the value of the land must be added...

30th APRIL, 2023 – DEADLINE EXTENDED

MANDATORY TAX FILING FOR NON-ACTIVE OR INACTIVE ENTITIES. The Costa Rican Tax Administration declared a new extension for the mandatory tax filing for “non-active” or “inactive” entities. The new deadline is April 30th, 2023. “Inactive” or...

RENEWAL OF DIMEX

Appointments for renewal of DIMEX’s (“Documento de Idenficación Migratorio para Extranjeros”) can be requested as of October 1th, 2022 The persons who have the DIMEX expired, and those who had the benefit of the automatic extension established in resolution...

REGULATION TO “DIGITAL NOMADS” APPROVED

The law to promote the attraction of workers and service providers that are carried out remotely, also known as “Digital Nomads Law”, was published since July 2021, but the regulation to implement it was formally signed by the President of Costa Rica yesterday July...

DIMEX VALIDITY EXTENSION clarification

The General Directorate of Immigration sent yesterday a reminder to the rest of the government institutions with the extension rules regarding following DIMEX (residency cards) categories: PERMANENT RESIDENTS: All foreign persons who have a category of permanent...