CR · N 9°56′ · W 84°05′
Costa Rica
Costa Rica suits operating, trading, and service businesses entering Central America. The SRL is a streamlined form; the tax system is primarily territorial, but formation, tax, and beneficial-owner filings must be handled properly.
A practical gateway for Central American operations.
Limited liability company Sociedad de Responsabilidad Limitada (S.R.L.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 30%; territorial system; small-company bands 5%–20%
- Shareholders and directors
- Min. 2 founding quotaholders; managed by 1 or more managers
- Share capital
- No general statutory minimum; quotas are CRC 100 or multiples
- Local requirements
- Costa Rican address and registered email required; formation is notarised and registered
- Annual maintenance
- Calendar-year income tax filing normally applies; annual entity tax and RTBF filing also apply
- Incorporation timeline
- Approx. 2–4 weeks, subject to notary, Registry, and tax activation
- Public disclosure
- Registry data are searchable; RTBF beneficial-owner data are not public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Costa Rica
- 01Practical for smaller operations; managed by managers without a board
- 02Primarily territorial taxation, with lower small-company bands available
- 03Qualifying Free Trade Zone companies may receive specified tax and customs benefits
03 · Requirements
Formation requirements
- Execute the incorporation deed before a Costa Rican notary and file with the National Registry
- Articles must state purpose, term, capital, payment terms, and manager authority
- Provide a complete local address and registered email; regulated activities need further permits
04 · Compliance
Annual compliance
- File corporate income tax normally 2.5 months after year-end and make required instalments
- Pay the annual legal-entity tax; three consecutive unpaid periods may cause dissolution
- File RTBF in April annually; a new entity generally files within 20 business days of its legal ID
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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