Blog A Priori

#CostaRica 🇨🇷 #APriori_Informs: E-mail Address for Notices – A Registration Obligation

We remind you that, pursuant to current regulations, all business entities must register an official email address with the Registry of Legal Entities, which will be used as a valid means for receiving notices. 

#CostaRica 🇨🇷 #APriori_Informs: Compliance Notice – 2026 Transparency And Ultimate Beneficial Owners Registry

Business entities incorporated in Costa Rica are required to file the annual Transparency and...

#CostaRica 🇨🇷 #APriori_Informs: Applicable Base Salary for 2026

Effective January 1, 2026, the base salary used to determine penalties is set at ¢462,200.00, in...

#CostaRica 🇨🇷 #APriori_Informs: Payment of the luxury homes tax

Thursday, January 15, 2026, is the deadline to pay the Luxury Homes Tax, officially known as the...

#CostaRica 🇨🇷 #APriori_Informs: Payment of the legal entities tax

With the start of 2026, the obligations of commercial companies resume. Specifically, the statutory...

#CostaRica 🇨🇷 #APriori_Informs: Updated Income Tax Brackets for Legal Entities and Individuals Applicable in 2026 Published

On Friday, December 5, an Executive Decree was published, updating the income tax brackets and tax...

#CostaRica 🇨🇷 #APriori_Alert: Amendment to the Free Zones Act Fosters Study and Research Spaces for Workers

On September 25, 2025, Act No. 10743, titled “Law to Establish Study and Research Areas for Free...

#CostaRica 🇨🇷 #APriori_Article: Beware of the Dog—or the Owner? The Challenge of Being “Pet-Friendly” Without Incurring Legal Risks

The idea of being a “pet-friendly” business has recently gained traction, sparking diverse and...

#CostaRica 🇨🇷 #APriori_Informs: Costa Rican Digital Identity: Security and Efficiency for Corporate and Business Transactions

As of September 9, the Supreme Electoral Court (TSE in Spanish) will implement the Costa Rican...

#CostaRica 🇨🇷 #APriori_Informs: Tax Court Restores Full Functionality of the RTBF by Denying Injunctive Relief

By resolution issued on April 10, 2025, the Administrative and Civil Tax Court, denied the...