Costa Rica: San JoséFlamingo Tamarindo Nosara


2021 Annual Corporate and Real Estate Taxes

January, 2021

Home Luxury Tax

Due date: January 15 of each year.
The Home Luxury Tax (Solidarity Tax for the Strengthening of Housing Programs) only applies to houses, condos, or apartments fully built over a certain construction value(133,000,000.00 colones in 2020, ~ US $220K, this amount is adjusted each year).  The amount to be used for 2021 will be available on or before January 05, 2021.

Annual Corporate Tax

Due date: January 31st of each year.
All corporations, subsidiaries, and limited liability companies that are currently registered before the National Registry will be subject to pay an annual tax. (Law # 9428: 'Tax over legal entities') 

NOTE:  The 'annual corporate tax' is aside from the VAT Tax, or Income Tax, the corporation is subject to those indicated in the event the corporation is active and is registered as a tax payer.

Property Tax & Garbage Collection

Due date: March 31st of each year.
Property owners must pay Property Tax (Impuestos Bienes Inmuebles) and garbage collection fee (recolección basura) to the Municipal Government where the property is located.
The garbage collection fee is a fixed amount, adjusted yearly, that must be collected along with the property taxes. The municipality determines the fee based on location and on whether the property is used for residential or commercial purposes.

As we have discussed in previous articles, there are numerous taxes that are paid throughout the fiscal year. To ensure you do not incur any penalties or fines, it is important all applicable annual taxes are paid on time. If you have any questions, please don't hesitate to contact us at

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