Costa Rica introduces new annual tax on corporations
Monday, April 9, 2012
Costa Rica has introduced a new annual tax on all corporate structures, pegged to average public sector salaries.
For "active companies" registered in Costa Rica -- those undertaking commercial activities -- the tax is equal to half the average monthly base salary of a public sector employee.
For "inactive companies" -- those used to house personal assets but which do not undertake commercial activities -- the tax is half this amount, or 25 percent of the base salary.>