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

With the start of 2026, the obligations of commercial companies resume. Specifically, the statutory period to timely pay the Legal Entities Tax runs from January 1 through January 31.

This tax applies to all commercial companies, branches of foreign companies or their representatives, and individual limited liability companies, provided they are registered with the Legal Entities Register of the National Registry Office.

Among the consequences of failing to timely pay the Legal Entities Tax are the following:

• The National Registry Office will be unable to issue certificates of corporate status and incumbency or literal certificates of companies.
  • The National Registry Office will be unable to register any documents in favor of taxpayers.
  • Failure to pay this tax for three consecutive periods will constitute grounds for the dissolution of the concerned business entity.

Please contact us if you have questions or require advice.