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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:

Legal entities
Tax rate
(Base salary €450,200)

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.e., €54,024,000 to less than €126,056,000)

30% of the base salary (i.e., €135,060)

Tax-registered entities that reported gross income equal to or greater than 280 base salaries for income tax purposes in the previous tax year (i.e., greater than €126,056,000)

50% of the base salary (i.e., €225,100)

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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