The deadline to pay Costa Rica’s annual tax on legal entities for tax year 2020 is 31 January 2020.
For tax year 2020, the following tax rates will apply:
Legal entities | Tax rate |
Entities that do not carry out any lucrative activities and, therefore, are not registered as income taxpayers | 15% of the base salary (i.e., €67,530) |
Tax-registered entities that reported gross income of 120 to less than 280 base salaries for income tax purposes in the previous tax year (i… |