Please find the most recent information by visiting the following link: https://www.bizlatinhub.com/costa-rican-accounting-tax-requirements/ Costa Rica is a great jurisdiction for both private business and entrepreneurs. The countries close proximity to North America and a raft of Free Trade Agreements make for an attractive business environment. Costa Rica has a range of attractive fiscal advantages, which further encourage foreign investment in the region. Some examples of these include no value-added tax (VAT) and the presence of Free Trade Zones. Watch the short presentation below, created by our team in San Jose and learn about the accounting and taxation requirements for companies operating in Costa Rica.

1. Accounting and Taxation
Requirements in Costa Rica
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2. Fiscal Advantages in Costa Rica
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SME’s can
register under a
simplified tax
regime
No VAT - only a
sales tax applied
to some goods
and services
Costa Rican
Investment
Promotion
Agency provides
free investment
services
Presence of
Free Trade
Zones (FTZs)
which have tax
benefits
Attractive legal
framework for
foreign companies

3. www.bizlatinhub.com
Accounting & Tax Requirements in Costa Rica
Value Added Tax
Rate
Corporate
Company Tax Rate
Dividend Tax Rate
Limited Liability
Company Tax Rate
Sales Tax Rate
No VAT Between 10-30% Between 10 – 30% Between 10 – 30% 13%
Requirement to File
Monthly Taxes
Requirement to File
Annual Taxes
Reporting to what
Accounting Standard
Requirement to invoice
through the National Tax
Authority
No Yes IFRS
Yes - Ministro de
Hacienda

4. www.bizlatinhub.com
Accounting
and Taxation
Services
Accounting
Accounts Payable, Accounts Receivables and Treasury
Reporting
Tax Planning and Declarations
Payroll Services
Audit Services
We keep your books and accounting registries in compliance with local laws
and regulations.
We provide complete and comprehensive support services for these key
areas.
We can adapt reports to your specific needs, in multiple currency formats
and complying with international and local accountancy standards
Planning and presentation of taxes before the local tax authorities
Calculation, presentation and payment
We provide bespoke, and tailored audit services to meet legal, financial
and compliance requirements

5. We Can Help!
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Biz Latin Hub is a market leader in helping local and
foreign companies to successfully do business in Latin
America and has multi-lingual services that are
Reliable, Tailored and Responsive
Commercial
Representation
Company
Formation
Immigration
Services
Accounting and
Taxation Services
Other
Services
Legal Services

6. Contact Us
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Argentina
Buenos Aires
Costa Rica
San José
El Salvador
San Salvador
Brazil
São Paulo
Ecuador
Quito
Chile
Santiago
Colombia
Bogotá
México
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Peru
Lima
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7. Doing Business in Costa Rica?
Learn More Here!
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Company
Incorporation vs
Proffesional Employer
Organisation (PEO) in
Costa Rica
Company / Legal
Entity Formation in
Costa Rica: 5 Essential
Steps
How to Open a
Company /
Corporate Bank
Account in Costa
Rica?