The annual Corporate Tax for 2018 fiscal year must be paid during this month of January, and should be done on January 31st at the latest.

The Corporate Tax must be paid by any company, branch of a foreign company or its representative, as well as any individual limited liability company, currently registered at the Public Registry, or register hereinafter in the Public Registry.

The Corporate Tax must be paid, according to the following rates:

Failure to comply with this obligation could lead to economic penalties including additional interests. Also, the entities that do not pay the tax cannot sign any agreements with the Costa Rican Government or any of its dependencies, nor will be able to update any information or obtain certifications from the Costa Rican Public Registry.