Legal entities in Costa Rica, starting January 1, must pay the corporate tax imposed by the Ministry of Finance. This payment has a deadline until January 31 of each year to avoid interest and/or penalties. Therefore, those obligated have a deadline from January 1, 2025, to January 31, 2025.
The Law on Corporate Taxes, Law No. 9428, establishes that the annual tax that companies must pay annually will be calculated based on the monthly base salary mentioned in Article 2 of Law No. 7337.
For the year 2025, the Superior Council of the Judiciary has determined that this base salary will be ₡462,200, the same amount that has remained for the last five years, which means that there will be no changes in the amount of tax to be paid.
In this way, the same amounts that commercial companies will have to pay for the corporate tax in 2025 are maintained. For your convenience, we detail the amounts:
- Tax on legal entities not registered as taxpayers of the Income Tax would be 15% of the base salary equivalent to ¢69,330.
- Tax on legal entities registered in RUT for the first time (in the process of registration) would be 15% of the base salary proportional to the date of submission.
- Tax on legal entities registered with RUT would be:
-Gross income of 0 to 120 salaries = 25% of the base salary (equivalent to ¢115,500).
-Gross income from 120 salaries to 280 salaries: 30% of the base salary (equivalent to ¢138,660).
-Gross income greater than 280 salaries: 50% of the base salary (equivalent to ¢231,100). - Tax on legal entities subject to the Simplified Taxation Regime or companies with zero income or no activity would be 25% of the base salary equivalent to ¢115,550.
For more information or inquiries, please contact us at info@central-law.com
Asunción Quirós
Associate
Costa Rica
