Is My Costa Rica Corporation Active or Inactive ?
by Roger Petersen
Costa Rica imposes an annual tax on corporations. The amount of tax imposed depends on the way the corporation is classified. A corporation that is deemed “active” will pay a tax which is based upon 50% of the base salary of an Administrative Auxiliary working in the Judicial Branch.
For 2014 the annual tax for an ACTIVE corporation is ¢199,700 [$405]. The inactive corporation will pay ¢99,850 [$ 202] The tax is due by the end of January 2014.
In order to determine if your corporation is Active or Inactive you have two options. In the first one you can go the website of the National Registry and enter into the system where it indicates "Impuesto Personas Juridicas" and then enter your corporation identification number. The program will let you know if it is Active or Inactive and the amount due.
See the screenshot below which asks you for the corporation identification number
Once you have entered the corporation identification number information then the results will appear as indicated below:
In his case under the caption "Activa Hacienda" it indicates NO. This means that the corporation is inactive for tax purposes. At the end of the page it indicates the amount that is currently due or outstanding for the corporation.
The corporation tax can be paid at any Banco de Costa Rica office just by giving the corporation identification (Cedula Juridica) number.
You can check out our video on how to determine the annual corporation tax here : CostaRicaLaw Video on Corporation Tax