For international investors and property owners holding assets through Costa Rican corporations, 2026 marks a year of increased administrative “red tape.” Maintaining your company’s “Good Standing” is no longer just about paying an annual tax; it requires navigating complex digital filings and evolving Registry criteria.
Below is the essential compliance roadmap for 2026.
1. Corporate Tax (Impuesto a las Personas Jurídicas)
Every registered entity—whether it is an active business or an inactive holding company—must pay this annual tax.
- Deadline: January 31, 2026.
- The Risk: Failure to pay triggers daily interest and a “freeze” at the National Registry. The Registry will refuse to issue certificates of good standing (personerías) or record any documents (such as a property sale) until the debt is cleared.
- Dissolution: If a company fails to pay for three consecutive years, the government initiates an automatic dissolution of the entity.
2. Annual Informative Declaration (Form D-195)
The Tax Administration (Hacienda) requires all inactive companies to disclose their assets, liabilities, and equity. This allows the government to track the origin of funds used to maintain or acquire assets in Costa Rica.
- Deadline: March 15, 2026.
- The Risk: The penalty for non-compliance is one of the highest in the system. Missing this filing can result in a fixed fine of ¢1,386,600 (approx. $2,700 USD), based on the current base salary of ¢462,200.
3. Shareholders’ Registry (RTBF)
The Registry of Transparency and Beneficial Owners (RTBF) identifies the natural persons who ultimately control the corporation. This filing is mandatory for all legal entities.
- Deadline: April 1 – April 30, 2026.
- The Penalty: A proportional fine of 2% of the company’s gross income from the previous year (with a minimum penalty of approx. $2,700 USD).
- The Representation Challenge: Recently, the National Registry ceased accepting “Special Powers of Attorney” for this filing when granted via proxy. This change significantly impacts foreign owners who cannot travel to Costa Rica to sign in person.
Our Solution: Secure Remote Representation
To ensure our international clients can still comply remotely, our firm utilizes a Full Power of Attorney (Poder Generalísimo) granted via a Shareholders’ Meeting. We understand that a “Full Power” may sound broad, which is why our firm implements non-negotiable safeguards to protect your equity:
- Zero Asset Disposition: The attorney-in-fact is legally prohibited from selling, transferring, or encumbering any of the corporation’s registered assets (real estate, vehicles, etc.).
- Shareholder Sovereignty: All major decisions regarding the company’s capital and assets remain reserved for the Shareholders. Any attempt to dispose of assets would require a specific, separate authorization from an Assembly.
2026 Compliance Summary
Obligaion | Deadline | Key Penalty Risk |
Corporate Tax | Jan 31 | Registry Block & Interest |
Informative Declaration | Mar 15 | ~$2,700 USD Fixed Fine |
RTBF Declaration | Apr 30 | 2% Gross Income Fine |
Conclusion
Compliance in Costa Rica is an evolving landscape. By utilizing our registered representation model, you ensure that your company meets every 2026 deadline while your most valuable assets remain under your absolute control.
Is your company prepared for the upcoming deadlines?
Contact our firm today to review your current representation and ensure your 2026 filings are handled with the highest level of security and efficiency.