Payment of corporate income tax for the 2023 period in Costa Rica

Corporate Obligations:

Payment of the Corporate Income Tax for the period 2023.

As part of the corporate and tax obligations that every company, branch of a foreign company and individual limited liability company must comply with at the beginning of each year, is the payment of the Corporate Income Tax, regulated in the Corporate Income Tax Law number 9428, which must be made within the first thirty calendar days of January of each year.

Said amount to be paid depends on whether or not the entity has a lucrative activity and if it does, it will also depend on its gross income, which was established from the amount of ₡69,330 to the amount of ₡231,100.

The non-payment of such tax entails penalties, from the collection of interest to the impediment of being able to contract with state institutions, and to register and obtain public documents before the Public Registry.

In case you require our assistance in the payment of such tax, please contact your contact in our office or write to us at