Costa Rica Corporate Income Tax (DGT) Calculator
Compute corporate tax liabilities (Impuesto sobre las Utilidades) for Costa Rican legal entities (S.A., S.R.L.) under Direccion General de Tributacion (DGT) schedules. Automatically evaluates gross turnover thresholds, progressive PYME brackets, Zona Franca exemptions, and mandatory quarterly prepayments.
Corporate Financial Figures
If your legal entity exceeds ₡122,145,000 in gross annual revenues, the progressive scale ceases to apply and the entire net taxable profit is taxed at the flat 30.0% general corporate rate. Maintaining detailed electronic accounting through the ATV system is required.
Comparative Matrix: Corporate Tax Regimes in Costa Rica
| Regime Type | Revenue Cap | Tax Rates Applicable | Legal Reference |
|---|---|---|---|
| General Corporate (Regimen General) | > ₡122,145,000 | Flat 30.0% on net profit | Ley 7092 Art. 15 Inciso a |
| PYMES / Pequena Empresa | ≤ ₡122,145,000 | Progressive: 5%, 10%, 15%, 20% | Ley 7092 Art. 15 Inciso b |
| Zona Franca (Free Trade Zone) | Unlimited (PROCOMER qualified) | 0.0% Income Tax Holiday | Ley 7210 Art. 20 |
| Capital Gains on Real Estate / Securities | N/A | 15.0% standard or 2.25% gross option | Ley 9635 Capítulo XI |
Frequently Asked Questions (Costa Rica Corporate Tax)
What is the standard corporate tax rate in Costa Rica? ▾
Under Ley N° 7092 (Ley del Impuesto sobre la Renta), the general corporate income tax rate for legal entities (Sociedades Anonimas and S.R.L.) is a flat 30.0% on net taxable profits, applicable when gross annual revenue exceeds approximately ₡122,145,000.
How does the progressive tax scale work for small businesses (PYMES)? ▾
Legal entities whose annual gross revenue does not exceed ₡122,145,000 qualify for a progressive tax rate: 5% on the first ₡5,761,000 of net profit; 10% on the next tranche up to ₡8,643,000; 15% on the tranche up to ₡11,524,000; and 20% on any net profit exceeding ₡11,524,000.
What corporate tax benefits exist under the Free Trade Zone (Zona Franca) regime? ▾
Under Ley N° 7210 (Regimen de Zonas Francas), qualified multinational and export-oriented companies operating within approved parks receive a 100% exemption from corporate income tax for up to 8 or 12 years, followed by a 50% exemption for subsequent renewal periods.
What are Pagos Parciales (quarterly advance payments) in Costa Rica? ▾
Companies registered with Direccion General de Tributacion (DGT) must make three mandatory advance tax payments (pagos parciales) during the fiscal year—in March, June, and September. Each prepayment equals 25% of the average tax paid in the previous three years or the prior year's tax.
What is the filing deadline for the annual D-101 corporate tax return? ▾
The annual corporate income tax declaration (Formulario D-101) must be submitted via the DGT ATV (Administracion Tributaria Virtual) portal within two months and fifteen calendar days following the close of the calendar fiscal year—specifically on or before March 15th.
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & Latin American Corporate Tax Specialist
Corporate taxation algorithms calibrated against Ministerio de Hacienda DGT resolutions, Ley N° 7092, Ley N° 9635, and PROCOMER free zone guidelines. Author credentials and inquiries at appsforpc.net/about#author.
📊 Matriz Oficial de Deducciones de Ley CCSS y Hacienda de Costa Rica
| Statutory Component / Legal Deduction Item | Calculated Amount (CRC) |
|---|---|
| Primary Net / Statutory Payable Amount | ₡0 CRC |