Costa Rica:
New Legal Entities Tax Approval In Costa Rica
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On March 16th, 2017, Congress gave the final approval to Bill
19.818: "Legal Entities Law". The Bill is pending
official publication and is expected to come into force in July
2017.
The law would tax active and inactive legal entities as
follows:
- Legal entities without business
activities: ₡63 300 per year.
- Legal entities with business
activities, with no reported income: ₡63 300 per year.
- Legal entities with business
activities and gross income under ₡50.8 million: ₡106
000.
- Legal entities with business
activities and gross income between ₡50.8 million and
₡118 million: ₡127 000.
- Legal entities with business
activities and gross over ₡118 million: ₡212 000.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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