Reform to the Income Tax Law
The recent update taxes passive income from “non-qualified” multinational entities and requires sufficient economic presence to avoid international sanctions.
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The global minimum tax will change the rules of international taxation
Implementing a global minimum tax aims to promote greater tax equity and update standards for multinational companies.
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The Ministry of Finance has created a new Directorate of Public Debt Management
On October 1, 2024, the Ministry of Finance unified public debt management with the creation of the new General Directorate of Public Debt Management.
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Value-Added Tax (VAT)
Costa Rica’s VAT is generally 13% on the sale of goods and services. Proper VAT management could benefit your business.
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Filing requirement for companies dissolved by merger
Companies dissolved by merger must file the D-140 Declaration within one month of the merger.
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