Annual Corporate Tax – All corporations registered before the National Registry are subject to pay an annual tax due by January 31st each year. Corporations that are active and registered as a tax payer are levied with a separate VAT Tax and/or Income Tax.
Property Tax & Garbage Collection – Property Tax is due by March 31st each year to the Municipality where the property is located. The Tax is set by the Municipality with the amount determined by the location and use. This is variable and a Declaration relative to this must be made every 5 years.
Home Luxury Tax – Due on January 15th each year. The Home Luxury Tax applies to those who own properties with a residential, occasional or recreational use, and whose construction value and fixed and permanent installations exceed ¢137 million colones.
