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A Change in Corporate Tax Law in Costa Rica

Costa Rica News – A tax on legal persons is about to be revived but with a change, a rebate for those who are owners of societies or S.A.’s.

costa rica corporate taxes 1Before the Court originally dismissed it based on procedural errors the fees were set at ¢212,000 for active and ¢106,000 for inactive companies, equivalent to 50% and 25% of the base salary.

The inactive legal persons, those without income, will now pay just 15%, or about ¢64,000.

There is also a scale to slide payments based on annual incomes.

Those making under ¢51 million will pay 25%, between ¢51 million and ¢127,000 will pay 30%, and the rest 50%.

The Committee on Financial Affairs ruled on it with seven legislators in favor and two against.

The tax is meant to raise ¢47,146 million for the Ministry of Security, Ministry of Justice, Judicial Research and the General Fund of the State.

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