Annual corporation tax reestablished in Costa Rica
Costa Rica's Corporation Tax - charged to all active or inactive corporations that were registered in the country's Mercantile Registry – came into effect on April 2012 and was valid for the subsequent years 2013, 2014 and 2015. However, on January 2015 the Constitutional Chamber of the Supreme Court of Justice of Costa Rica ruled the law unconstitutional.
Last March, a new annual Corporation Law was approved and published. From 2018, the tax will be due every January, however Costa Rica's Department of Treasury will start collecting the 2017 tax from 1 September 2017.