🇨🇷 Resumen fiscal — Costa Rica

Limited Liability Company (SRL)

Costa Rica operates a territorial tax system — only Costa Rican-source income is subject to tax. Foreign-source income is exempt from Costa Rican corporate tax. Standard corporate tax is 30% for companies with gross income above CRC 112 million (~$200,000). Lower rates apply to smaller income brackets: 5% up to CRC 5.7 million, 10% up to CRC 8.6 million, 15% up to CRC 11.5 million, and 20% up to CRC 112 million. VAT (IVA) is 13% standard. Withholding tax on dividends to non-residents is 15%. Free Trade Zone companies enjoy 100% income tax exemption for 8 years, then 50% for an additional 4 years.