Costa Rica Tax Filing Guide 2026

Costa Rica's tax filing is managed through the DGT's online portal (ATV — Administración Tributaria Virtual). Individuals file the D-101 annual return by February 15. Corporate returns are also due February 15. VAT returns are filed monthly. The tax identification number (TIN) is the Cédula Jurídica for companies and Número de Identificación for individuals.

Tax Identification Numbers (TIN)

Every taxpayer in Costa Rica must register with the DGT to obtain a tax identification number:

Individuals: Número de Identificación (also known as Cédula de Identidad for citizens, or NITE — Número de Identificación Tributaria Especial for foreigners)
Companies: Cédula Jurídica (legal entity ID number assigned at registration)
Registration: Through the ATV portal or at a DGT office with supporting documents

Individual Filing (D-101)

The D-101 is the annual income tax return for individuals. It must be filed by February 15 of the following year. Filing is mandatory if annual gross income exceeds CRC 4,560,000. The return reports all income (employment, business, rental, investment, capital gains) and claims deductions and tax credits. The D-101 is filed exclusively through the ATV online portal.

Corporate Filing

Corporate tax returns must be filed by February 15 each year for the preceding calendar year. Companies must submit financial statements and tax schedules through the ATV portal. Monthly advance tax payments (pagos parciales) are required based on the prior year's tax liability. Late filing penalties range from 10% to 50% of tax due, plus interest.

VAT and Other Monthly Returns

VAT returns (ITBMS) are filed monthly by the 15th of the following month. Withholding tax returns (for employers withholding PAYE and CCSS) are also submitted monthly. All filings are electronic through the ATV system. Electronic invoices (factura electrónica) must be transmitted to the DGT in real-time or within specified timelines.

Penalties and Interest

Late filing and late payment penalties apply. The late filing penalty is 10% of the tax due for the first month of delay, plus 2% for each additional month (maximum 50%). Late payment interest accrues at the statutory rate published by the Ministerio de Hacienda. Penalties can be reduced if the taxpayer voluntarily corrects errors before being notified of an audit.