Micro and small companies in Costa Rica have until December 8, 2024 to register or renew their SME status with the MEIC and opt for the corporate tax exemption for 2025. The process is free, can be done online through the SIEC system or in person, and does not require additional documentation.
The exemption, established by Law No. 9428, applies automatically to registered companies, provided they comply with tax and registration requirements. In addition, registered SMEs are eligible for other benefits, such as participation in public procurement and special rates for operating permits. Companies that fail to register before the deadline will not be eligible for this benefit for the following year.
SME Registration: Tax Exemption 2025
Processing Details
- Deadline: December 8, 2024
- Free registration
- SIEC System
- On-site option
Benefits
- Corporate tax exemption
- Participation in public procurement
- Special permit rates
Legal Framework
- Law No. 9428
- Tax requirements
- Registration conditions