- Remote setup
- Visit needed
- Visit, notary or lawyer
- Notary deed
- Local director
- Not stated
- Registered address
- Not stated
- Minimum capital
- Not stated
- Yearly upkeep
- From ¢115,550 a year
- EU member
- No
- IWG business address
- 4 centresfrom $47/mo
What the registry requires
| Company type | Sociedad de Responsabilidad Limitada (S.R.L.) |
|---|---|
| Registry | Registro Nacional, Registro de Personas Jurídicas (filed by a notary, including through the CrearEmpresa portal); tax registration with the Ministerio de Hacienda (ATV) |
| Government filing fee | Varies — Registration is paid in stamps set by law and mostly scaled to capital (timbre de registro Ley 4564, timbre fiscal Ley 7088, archivo Ley 43, educación Ley 5923, agrario Ley 9036, Colegio de Abogados); the Registro Nacional does not publish a single total, and notary fees are extra. |
| Registration time | No official processing time was found; the CrearEmpresa portal returned an empty page. |
| Resident director | No official page consulted states a residency requirement for managers; the Registro Nacional's statute checklist still lists 'agente residente' among statute clauses while a 2023 directive reportedly repealed that requirement (not verifiable, see notes). |
| Visit, notary or lawyer | Código de Comercio art. 19: the constitution must be set out in a public deed, published in extract in the official gazette and registered in the Registro Mercantil; the notary files the testimonio with the Registro Nacional. Whether a foreign founder needs a Costa Rican tax ID first is not stated. |
| Registered address | The statute must state a domicile, but no official page consulted specifies residence or address rules. |
| Minimum capital | Not stated |
| Corporate tax | Companies with gross income above about ¢122 million pay a flat 30%; smaller companies pay tiered rates of 5%, 10%, 15% and 20% on net income (2023 brackets, updated yearly). |
| Every year | Impuesto a las personas jurídicas (Ley 9428), due 31 January: ¢69,330 for inactive companies, ¢115,550 for active companies with gross income under 120 base salaries, ¢138,660 and ¢231,100 for the higher tiers (2025 figures); three unpaid years lead to dissolution. |
What it costs
- Government filing fee
- Varies
Registration is paid in stamps set by law and mostly scaled to capital (timbre de registro Ley 4564, timbre fiscal Ley 7088, archivo Ley 43, educación Ley 5923, agrario Ley 9036, Colegio de Abogados); the Registro Nacional does not publish a single total, and notary fees are extra.
- Every year
- From ¢115,550 a year
Impuesto a las personas jurídicas (Ley 9428), due 31 January: ¢69,330 for inactive companies, ¢115,550 for active companies with gross income under 120 base salaries, ¢138,660 and ¢231,100 for the higher tiers (2025 figures); three unpaid years lead to dissolution.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Costa Rica, step by step
- Agree the statute (name, domicile, purpose, term, capital, administration) with a Costa Rican notary.
- Sign the constitutive public deed before the notary, in person or through a proxy.
- The notary publishes the extract in the official gazette.
- The notary files the testimonio with the Registro Nacional and pays the legal stamps.
- Register the company with the Ministerio de Hacienda (ATV) for income tax.
- Pay the impuesto a las personas jurídicas by 31 January each year, starting the year of registration.
Corporate tax in Costa Rica
30% (large companies). Companies with gross income above about ¢122 million pay a flat 30%; smaller companies pay tiered rates of 5%, 10%, 15% and 20% on net income (2023 brackets, updated yearly).
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Leaving the company inactive and assuming no tax is due: inactive companies still pay ¢69,330 a year.
- Skipping the gazette publication, without which the constitution is incomplete.
- Budgeting only notary fees and overlooking the capital-scaled registration stamps.
Compare Costa Rica with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 Costa RicaS.R.L. | Varies | Not stated | 30% (large companies) | Not stated | Notary deed | Not stated | From ¢115,550 a year |
 ArgentinaS.A.S. | Varies | 72 hours (IGJ) | 25-35% progressive | 1 resident admin | Online via TAD + CDI | Sede in Buenos Aires | Not stated |
 ChileSpA | CLP 0 | Not stated | 27% (Régimen General) | Resident legal rep | FEA or notary | Not stated | Not stated |
 ColombiaS.A.S. | Varies | Not stated | 35% | Not stated | Sign in person/notary | Colombian domicile | Not stated |
Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.
Sources
- Registro Nacional deck (Circular 011-2011): Código de Comercio art. 19 (public deed, gazette extract, registration); stamps required; statute clauses — rnpdigital.com, checked September 27, 2026
- Hacienda CP-150: 30% flat above ¢122,145,000 gross income; 5-20% tiers for smaller companies (2023) — hacienda.go.cr, checked September 27, 2026
- Hacienda CP-04-2025: legal-entity tax amounts by tier, due 31 January, dissolution after three unpaid periods — hacienda.go.cr, checked September 27, 2026
- Directive DPJ-004-2023 (fetch failed on certificate mismatch; search extract says the resident-agent designation was repealed) — rnp.go.cr, checked September 27, 2026 (search extract)