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Services
Tax Advisory in Costa Rica
Tax Incentives
Financial Audit
Corporate Law
Real Estate Law
Business Consulting
Payroll and Accounting
Our Firm
ICS Reports
News
Blog
ES
EN
Contact
Category:
Taxes
Partial income tax payments for the 2025 tax period
05/04/2025
➢ The first partial payment of income tax must be made no later than the last business day of the...
2024 tax deadline approaching: Remember the benefits of loss deduction
03/12/2024
Learn how to deduct tax losses at year-end 2024. Differentiated deadlines according to sector and requirements to apply deductions correctly.
SMEs have until December 8 to register and qualify for corporate income tax exemption
22/11/2024
Micro and small companies must register before December 8 to obtain tax exemption 2025. Procedure available via SIEC.
Mechanism to withhold tax payment by Sinpe will be for commercial transactions
05/11/2024
New mechanism will withhold taxes on commercial payments via SINPE-Mobile, differentiating between personal and commercial transactions.
The limitation to payments related to hybrid asymmetries in the income tax law.
29/10/2024
Law 9635 introduces the concept of hybrid asymmetries as a tax limitation, affecting the deductibility of expenses in transactions with...
Legislative Assembly approves tax exemptions for public trusts
28/10/2024
New law exempts public works trusts from income and capital gains taxes, boosting Costa Rican infrastructure investment
Central Bank and Federal Reserve prepare to adjust their interest rates
25/09/2024
New tax reform approved in first debate modifies the income tax for self-employed workers, raising the exempt threshold...
Consensus in the Legislative Assembly: migration to a global and dual income tax is needed
13/09/2024
The Costa Rican Legislative Assembly, through the Special Commission, reached a consensus on the need to migrate...