Complying with Costa Rica’s tax obligations is essential for expats, entrepreneurs, and family-owned businesses. Whether you manage a consulting firm, oversee a property portfolio, or maintain an inactive company, being aware of key filing dates can help you avoid unnecessary fines and administrative delays.

Monthly Tax Declarations

Due within the first 15 calendar days of the following month:

• D-104: Value-Added Tax (VAT) – Applies to individuals or entities selling goods or providing taxable services.
• D-103: Withholding at Source – Mandatory for employers paying salaries, pensions, or other compensations.
• D-125: Real Estate Capital Income – Required if you generate income from rental properties.
• D-149: Movable Capital Income – Applicable to those receiving interest, dividends, or other financial income.
• D-162: Capital Gains – Required if you sell assets or investments subject to this tax.

Although the following two obligations are not classified as taxes per se, they are critical for employers and must be fulfilled monthly:

• CCSS: Employee Social Security Contributions – Deadline: 4th business day of each month / Pay: by 15th of each month
  Monthly submission and payment through the SICERE platform for employee health insurance and pension contributions.
• INS: Workplace Risk Insurance – Deadline: File & Pay by: 10th of each month
  Monthly reporting of payroll and employee details to maintain active coverage for occupational accidents through the INS system.

Quarterly Declarations

• Real Estate Tax – May be paid quarterly or annually. Deadline for annual payment: March 31, payable to the corresponding Municipality.
• Partial Income Tax Payments – Obligatory for those with taxable income seeking to avoid a large annual payment. This mechanism allows for partial tax settlement throughout the year.

Annual Declarations and Specific Taxes

• D-101: Income Tax – Applicable to active individuals and legal entities. Deadline: March 15.
• D-179: Solidarity Tax for Luxury Homes – Mandatory annual payment for residences valued over ¢145,000,000. Although filed every three years, the annual payment is due January 15, 2025.
• Education and Culture Stamp – Due March 31. This tax applies to specific economic activities.

Informative Declarations

• D-151: Clients, Suppliers, and Specific Expenses – Deadline: February 28.
• D-152: Summary of Withholdings for Unique and Definitive Taxes – Deadline: February 28.
• D-195: Inactive Legal Entities – Deadline: April 30.
• RTBF: Transparency and Beneficial Owners Registry – Deadline: April 30.

Specific Taxes

• Legal Entity Tax – Obligatory for all companies registered in Costa Rica, including those classified as inactive. Deadline: January 31.

It is important to note that not all these obligations apply universally. Your tax responsibilities depend on your business activity, legal status, and income profile. At Dilectus, we offer tailored analysis of your fiscal position to ensure all declarations and payments are timely and compliant.

Act Now to Stay Compliant

Let Dilectus take the complexity out of your 2025 tax responsibilities. From legal structuring and payroll management to real estate oversight and accurate tax reporting, we provide professional guidance so you can focus on growing your business with confidence.

Contact us today at info@dilectus.net or visit www.dilectus.net to learn how we can support your compliance strategy.