Costa Rica's Constitutional Court has ruled that the country's registration tax is unconstitutional. The registration tax was introduced in 2011 and applies to every company that is registered in the Costa Rican Mercantile Registry, including branches. The tax is levied yearly in an amount equal to 50% of the base salary for active companies and 25% for inactive companies. For fiscal year 2015 the amount for active and inactive companies is CRC 201,700 and CRC 100,850 respectively.
Although …