Effective January 1, 2026, the base salary used to determine penalties is set at ¢462,200.00, in accordance with the provisions of the Ordinary and Extraordinary Budget Act of the Republic for Fiscal Year 2026, published in Item No. 159 of Official Gazette No. 233, dated December 11, 2025.
Thursday, January 15, 2026, is the deadline to pay the Luxury Homes Tax, officially known as the...
With the start of 2026, the obligations of commercial companies resume. Specifically, the statutory...
On Friday, December 5, an Executive Decree was published, updating the income tax brackets and tax...
On September 25, 2025, Act No. 10743, titled “Law to Establish Study and Research Areas for Free...
The idea of being a “pet-friendly” business has recently gained traction, sparking diverse and...
As of September 9, the Supreme Electoral Court (TSE in Spanish) will implement the Costa Rican...
By resolution issued on April 10, 2025, the Administrative and Civil Tax Court, denied the...
On Thursday, August 7, 2025, the Legislative Assembly approved the “Special Regime to Incentivize...
Recently, Costa Rica’s commercial legislation underwent a series of reforms related to business...
