Feb 9, 2026
Who must pay it, how much is due, and non-compliance risks
The tax was established by Law No. 9428 and applies to:
Commercial corporations
Civil corporations
Sole proprietorships with limited liability
Branches of foreign companies
Other legal entities registered with the National Registry
The obligation remains in force as long as the entity is registered, even if it is inactive or has no business activity.
Payment deadline for the 2026 tax period
For fiscal year 2026, the tax is due as of January 1, and the payment deadline is January 31, 2026, without the need for prior notice. The Tax Administration does not issue formal reminders, and failure to pay results in automatic delinquency as of February 1.
The tax amount is calculated based on the judicial reference salary (salario base) in force for 2026, set by the Judiciary at USD 924 (₡462,200).
Applicable rates for 2026
Based on the legal classification of the entity, the applicable amounts are as follows:
Inactive entities: 15% of the reference salary → USD 139
Small active entities: (gross income below 120 reference salaries or under the simplified regime): 25% of the reference salary → USD 231
Medium active entities :(gross income between 120 and 280 reference salaries): 30% of the reference salary → USD 277
Large active entities : (gross income equal to or exceeding 280 reference salaries): 50% of the reference salary → USD 462
Consequences of non-compliance
Failure to pay the tax on time may result in legal, tax, and registry-related consequences.
Late payment triggers automatic penalties, interest, and surcharges in accordance with current tax regulations. In addition, the entity may face registry restrictions, preventing it from registering acts before the National Registry, such as powers of attorney, asset transfers, or corporate amendments.
If the entity fails to pay the tax for three consecutive periods, the law authorizes its automatic dissolution by operation of law.
Common practical errors
In practice, frequent errors include assuming that inactive entities are not subject to the tax, maintaining unused entities without formally dissolving them, failing to verify whether the entity is correctly classified as active or inactive, and believing that the obligation ceases due to lack of operations.
These situations often lead to unnecessary tax contingencies and the accumulation of outstanding liabilities.
Risk mitigation recommendations
To reduce exposure, it is advisable to confirm the entity’s active or inactive status with the Tax Administration, verify the correct tax amount, formally dissolve entities that are no longer needed, and schedule payment before January 31 each year.
The Corporate Annual Tax 2026 is an unavoidable annual obligation for most entities registered in Costa Rica, even those without business activity. Non-compliance may result in financial penalties, registry limitations, and eventual dissolution, making it essential to maintain proper control over both active and inactive entities and ensure timely payment.
Official references
Law No. 9428 — Corporate Annual Tax
https://www.pgrweb.go.cr/scij/
Ministry of Finance — Official tax information
National Registry — Legal entities
Judiciary — Judicial reference salary 2026