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Costa Rica Corporate Tax Guide 2026

Costa Rica imposes corporate income tax (CIT) at 30% on net profits for standard companies. Small businesses with annual gross revenue under CRC 145 million qualify for a reduced 15% rate. Free trade zones offer 0% CIT for 8–12 years. A solidarity tax of 5–20% applies to companies with revenue exceeding CRC 4.5 billion.

Corporate Tax Rates 2026

Costa Rica's corporate tax system is administered by the Dirección General de Tributación (DGT) under the Ministerio de Hacienda. The tax year is the calendar year (January to December). Companies must file annual returns by February 15 of the following year.

  • Standard CIT: 30% on net taxable profits
  • Small business rate: 15% for companies with annual revenue under CRC 145 million
  • Free trade zones: 0% CIT for 8–12 years, 50% thereafter for qualifying companies
  • Solidarity tax: 5–20% surcharge on companies with revenue exceeding CRC 4.5 billion

Small Business Regime

Companies with annual gross revenue below CRC 145 million can elect the simplified small business regime (Régimen Simplificado), paying CIT at a reduced rate of 15%. This regime also simplifies filing obligations and reduces compliance costs. Eligibility must be reviewed annually based on the prior year's revenue.

Solidarity Tax

Costa Rica imposes a solidarity tax (Impuesto Solidario) on companies with annual revenue exceeding CRC 4.5 billion. The rate is progressive: 5% on the first tranche above the threshold, scaling up to 20% on the highest tranches. This tax is in addition to the standard CIT and is designed to fund social programs.

Deductible Expenses

Allowable deductions include ordinary and necessary business expenses: salaries, rent, utilities, marketing, depreciation of fixed assets, interest expense, and other operating costs. Non-deductible items include fines, penalties, personal expenses, and capital expenditures (which must be depreciated over the asset's useful life).

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