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January 27, 2020 Costa Rica’s annual tax on legal entities is due 31 January 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:
According to Costa Rica’s Tax Code, late payment of the annual tax may result in the imposition of interest and a penalty fee. Additionally, failure to pay the tax for three consecutive periods may result in the entity’s dissolution. For additional information with respect to this Alert, please contact the following: Ernst & Young, S.A., San José, Costa Rica
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
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