As we have informed our clients and friends in the past, the Costa Rican Legislature passed a new tax on corporate entities that will take effect on April, 2012. You may read a basic overview about the tax in the following article: Yearly Tax on Legal Entities as of April, 2012.

The National Registry has been entrusted with administration of the new tax and it has setup a website where owners of legal entities affected by the tax can check the status of their entities: 

The full text of the law can be viewed here: Ley de Impuesto a las Personas Jurídicas No. 9024 [Spanish only].

Client alerts are meant solely for general information and should not be regarded as legal advice. If you would like additional information, please contact:

For more information:

Luis D. Acuña
tel. 00 (506)  2221-9058