On 2 December 2015, legislation was submitted to the Costa Rican Congress to amend the country's annual registration tax rules. Under current rules, companies registered in the Costa Rican Mercantile Registry, including branches, are subject to an annual registration tax equal to 50% of the base salary for active companies and 25% for inactive companies. However, the tax was ruled unconstitutional in February 2015 and is to be abolished from 2016.
In order to continue to levy the registratio…