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DOING BUSINESS IN COSTA RICA

COSTA RICAN TAXATION

By Sergio García
Gabriela González 
KPMG Asesoría Fiscal S.A.


Doing business in Costa Rica? What do you need to know from a tax standpoint to go a step forward and achieve success?

1. The tax roadmap
Costa Rican tax system has a simple structure, formed mainly by State taxes and some local taxes. The most relevant State taxes are: Income tax, Value Added Tax, Customs taxes and, Excise taxes. However, there are other State taxes of minor relevance, as may be: Real-estate tax; Real-estate transfer tax; tax on vehicles; tax on the transfer of vehicles; Stamp taxes, among others.
 
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STUDIO HOTEL
GENERAL MICROCIRCUITS DE COSTA RICA GMICR S.R.L.
CENTRAL DE MANGUERAS S.A.
BRITISH EMBASSY SAN JOSE
ADT SECURITY SERVICES S.A.
ALIVEBOX
DANIELL, ABBY
LEONARD INTERNACIONAL & ASOCIADOS S.A.
ACUALOGICA S.A.
INVERSIONES LUMAJO DE COSTA RICA. S.A.