PUBLICATIONS

As we approach the new year, knowing the obligations that await your entities and properties in Costa Rica in 2026 is essential. To ensure a smooth and compliant year, please take note of the following important reminders: 1. Corporate Tax:...

Effective January 1, 2026 In accordance with Transitory Article XI of the Disability, Old Age, and Death (IVM – Invalidez, Vejez y Muerte) Regulation, the Costa Rican Social Security Administration (CCSS) has confirmed an adjustment to IVM...

Important update from the Costa Rican Tax Administration: The current digital tax platform (ATV) will be shut down at midnight on July 18, as part of the transition to a new system called TRIBU-CR, which is scheduled to go live on August 4,...

On May 30, 2025, the Directorate of the Registry of Legal Entities issued Directive No. DPJ-002-2025, which was published in La Gaceta No. 98. Law implementation: This directive is in accordance with Law No. 10597, which amends Article 18,...

2025 Declaration: To ensure regulatory compliance, all entities and legal arrangements must maintain an up-to-date registry of their Ultimate Beneficial Owners (UBOs) and submit the required declaration. Who Must Comply? All legal entities and...

A recent legislative proposal (bill of law) in Costa Rica aims to address the issue of tourists who repeatedly exit and re-enter the country—commonly known as “border runs”—to extend their stay beyond legal limits.   The bill seeks to close...