Tax and compliance for a business in Costa Rica

Snapshot

A Costa Rican business generally deals with corporate income tax, the 13 percent IVA, electronic invoicing and filings with the Ministry of Finance, known as Hacienda, through its General Directorate of Taxation. Corporate income tax runs on a graduated scale up to a top rate of 30 percent on Costa Rican source income, IVA is filed monthly and income tax annually, and an annual tax on legal entities also applies. This is an overview, not tax advice, so confirm your obligations with Hacienda or a tax adviser.

Corporate income tax: A graduated scale up to a top rate of 30 percent on Costa Rican source company income, with reduced rates for smaller companies.
IVA: Standard value added tax of 13 percent, with reduced rates on certain goods and services and zero rating on exports.
Invoicing: Electronic invoicing, the factura electronica, is required through the Ministry of Finance system.
Filings: IVA monthly, income tax annually, plus an annual tax on legal entities. Late filing carries penalties.

Rates and rules as of 30 December 2025Last reviewed 30 December 2025

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

A business in Costa Rica deals mainly with corporate income tax, the 13 percent IVA, electronic invoicing and filings with the Ministry of Finance, known as Hacienda, through its General Directorate of Taxation. As of 30 December 2025 corporate income tax runs on a graduated scale up to a top rate of 30 percent on Costa Rican source income, with reduced rates for smaller companies. IVA is generally filed monthly and income tax annually, and a separate annual tax on legal entities applies. Costa Rica taxes income with a largely territorial focus on Costa Rican source income. This is an overview rather than tax advice, so confirm the current rates, thresholds and deadlines with Hacienda or a tax adviser.

The main business taxes

Costa Rica taxes company profits through corporate income tax, with a focus on Costa Rican source income. As of 30 December 2025 the rate runs on a graduated scale, with a top rate of 30 percent applying once gross income passes an annual threshold and reduced rates for smaller companies below it. The thresholds and the bracket rates are set each year, so a small company can pay a lower effective rate than a large one. Treat the headline rate as a guide and confirm the current brackets that apply to your company with the Ministry of Finance or a tax adviser.

IVA, the value added tax

The standard IVA is 13 percent as of 30 December 2025, with reduced rates on certain goods and services and zero rating on exports. A registered business charges IVA on its sales, claims input IVA on its costs where allowed, and files the difference with the General Directorate of Taxation. Whether your activity is standard rated, reduced rated or exempt affects what you can reclaim, so confirm your classification with a tax adviser before relying on it.

Electronic invoicing and filings

Costa Rica requires electronic invoicing, the factura electronica, issued through the Ministry of Finance system, and a business normally needs to be set up for it to operate and to support its IVA filings. As of 30 December 2025 IVA is generally filed monthly, commonly by the middle of the following month, corporate income tax is filed annually, and an annual tax on legal entities also applies to registered companies. Late or missing filings carry penalties, so keep to the deadlines and confirm the current dates with Hacienda or a tax adviser.

How your bank account fits in

Clean records make tax compliance easier. As of 30 December 2025 keeping business money in a dedicated business account, reconciling it against your electronic invoices, and separating business and personal spending helps you file IVA and income tax accurately and respond to any review. Your bank account does not change what you owe, but good separation and bookkeeping reduce the risk of errors. Confirm your obligations with the Ministry of Finance or a tax adviser, and verify account features with the provider.

Compare business accounts available in Costa Rica

These providers open business accounts in Costa Rica for a registered company. Fees and eligibility shown as of 30 December 2025. Confirm current terms with the provider before applying.

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Questions about tax and compliance in Costa Rica

What is the corporate income tax rate in Costa Rica?

Costa Rica applies a top corporate income tax rate of 30 percent on Costa Rican source company income above an annual gross income threshold, with reduced rates for smaller companies on a graduated scale below it. As of 30 December 2025 the brackets are set each year, so confirm the current rate and threshold with the Ministry of Finance or a tax adviser. This is general information, not advice.

What is the IVA rate in Costa Rica?

The standard IVA, the value added tax, is 13 percent as of 30 December 2025, with reduced rates on certain goods and services and zero rating on exports. A registered business charges IVA, claims input IVA and files with the General Directorate of Taxation. Confirm whether your activity is standard, reduced or exempt with a tax adviser.

Is electronic invoicing required in Costa Rica?

Yes. Costa Rica requires electronic invoicing, the factura electronica, issued through the system of the Ministry of Finance for business transactions. As of 30 December 2025 a business normally needs to be set up for electronic invoicing to operate and to support its IVA filings. Confirm the current requirement with Hacienda or a tax adviser.

When are business tax filings due in Costa Rica?

IVA is generally filed monthly, commonly by the middle of the following month, while corporate income tax is filed annually, and an annual tax on legal entities also applies. As of 30 December 2025 dates and the exact obligations vary by business, and late filing carries penalties, so confirm the current deadlines with the Ministry of Finance or a tax adviser.

Tax rates, thresholds and rules change and vary by business. This page was last reviewed on 30 December 2025. Confirm current obligations with the Ministry of Finance or a tax adviser.