2025 brings new opportunities and responsibilities for businesses, legal entities, and independent workers in Costa Rica. Complying with fiscal and administrative obligations not only avoids penalties but also reflects a commitment to legality.
Below is a summary of key dates and official holidays to effectively plan your activities.
Key Tax Compliance Dates in 2025
- January 15: Declaration and payment of the Solidarity Tax
• Applies to residences classified as “luxury homes” under Law N° 8683. - January 30: Corporate Tax
• All registered corporations, including inactive ones, must pay this tax. - March 15: Income Tax Declaration (D-101)
• Mandatory for individuals and corporations under the Traditional Regime. - March 31: Quarterly Obligations
• Annual shareholders’ meeting: Partners must hold this meeting to approve the financial statements, appoint representatives, and discuss relevant matters.
• Education and Culture Stamp Tax: Based on the previous year’s income tax declaration.
• Municipal Tax Payment: Can be made quarterly or annually. - April 30: Submission of Form D-195 and RTBF
• D-195: Informative declaration for inactive legal entities.
• Transparency and Final Beneficiaries Registry (RTBF): Mandatory to identify ultimate beneficiaries.
Official Holidays in Costa Rica 2025
Ensure Your Business’s Success in 2025
Staying on top of these dates will not only prevent fines and complications but will also allow your business to focus on its strategic goals. At Tactic Legal, our specialists are ready to guide you every step of the way, ensuring efficient and timely compliance with your legal obligations.
Contact us today to receive personalized advice and make 2025 a successful year.
Note: This information is designed to provide a general guide to legal and tax obligations in Costa Rica. If you have specific questions or require personalized advice, feel free to contact us. Our team is at your service.
