Company formation in Costa Rica
A corporation or limited liability company in Costa Rica in 2026: how it is registered, what upkeep costs and why a Costa Rican company is no longer a classic offshore.
Costa Rica registers business companies in two forms: the corporation and the limited liability company. A Costa Rican notary drafts the deed and files it with the National Registry, after which the company receives its legal identification number. A foreigner can own the company outright, but a non-resident legal representative needs a registered agent in the country, and the company needs an address in Costa Rica.
Costa Rica is sometimes called an offshore centre, but that is no longer true: every company pays an annual legal entity tax, discloses beneficial owners in a state register and, if active in the country, pays profit tax. It is chosen for business in Central America, holding property and working in the country, not for anonymity.
How much a Costa Rican company costs: mandatory payments
The main annual payment is the legal entity tax under Law 9428. It is set as a percentage of the base salary and depends on whether the company is active and on its income. Rates for 2025:
| Company | Tax per year |
|---|---|
| Not registered for income tax | CRC 69,330, ~$155 |
| Registered: inactive, simplified regime or income up to 120 base salaries | CRC 115,550, ~$255 |
| Income from 120 to 280 base salaries | CRC 138,660, ~$305 |
| Income of 280 base salaries or more | CRC 231,100, ~$510 |
Rates are recalculated every year with the base salary; the law is on the state legal portal. By law, three consecutive unpaid periods lead to the company's dissolution. Dollar amounts use the Central Bank of Costa Rica rate of about CRC 456 per dollar, rounded up. Our formation starts at $7,000 for the basic package, legal maintenance is $8,100, and options with a nominee director and account pre-approval are in the price table below.
The corporate tax starts at $155 a year, and non-payment leads to dissolution
A Costa Rican company cannot be formed without a notary, but even with one, mistakes cost more than the fees: an unpaid annual tax on legal entities that leads to forced dissolution, a missed beneficial ownership filing, a non-resident legal representative without a registered agent, a bank account sought for a company with no clear activity. Murblz specialists choose the form, prepare the founding documents with a notary, register the company and track the tax and filings.
The cost of support depends on the company type, ownership structure and whether you need an account; a manager will calculate it in the chat.
How registration works
- Form and name. A corporation is more familiar to banks; an LLC is simpler to run.
- Deed before a notary. Shareholders, capital, legal representative, address and agent.
- National Registry filing. The notary files the documents and the company receives its legal ID.
- Tax registration. Registration with the tax authority if the company will be active.
- Beneficial ownership return. Filing owner details with the transparency register.
- Bank account. Opening an account at a Costa Rican bank.
What documents you need
Passports and proof of address of shareholders, the legal representative and beneficial owners; for a corporate shareholder, a register extract and articles. Documents issued abroad are apostilled and translated into Spanish. The bank will need a description of the business and proof of source of funds.
Taxes and reporting
- Profit tax. The standard rate is 30%, with a tiered scale for small companies below the threshold; the 2026 thresholds are published by the Ministry of Finance. Costa Rican-source income is taxed.
- Beneficial ownership register. Every company files owner details each April with the transparency and final beneficiaries register kept by the Central Bank, according to the tax authority.
- Legal entity tax: every year, even without activity.
Why problems arise
- No beneficial ownership return. Penalties and restrictions on the company's registry actions.
- Unpaid legal entity tax. Arrears, interest and, after three periods, dissolution.
- The bank will not open an account. Without activity in the country and clear payments, banks refuse.
- No agent or address. A company with a non-resident representative must keep an agent in Costa Rica.
What we do
Murblz specialists choose the form, prepare documents for the notary with an apostille and translation, register the company, provide the agent and address, file the beneficial ownership return and help with the account. We handle the annual legal entity tax and reporting on schedule so the company is not dissolved.
Fees
| Service | Price |
|---|---|
| Company registration, Base package | $7 000 |
| Company registration, Package with nominee service | $13 600 |
| Company registration, Package with bank pre-approval | $14 900 |
| Nominee director, per year | $6 600 |
| Compliance fee (standard, individual/entity) | $770 |
| Compliance fee - additional individual (Murblz client) | $330 |
| Compliance fee - additional entity (non-Murblz client) | $440 |
| Compliance fee - High Risk check | $990 |
| Document signing | $220 |
| Courier delivery (DHL/TNT) | $550 |
| Legal support of the company | $8 100 |
We will calculate online the cost of registering and running your company for the first year.
See also
Business account · Personal account · Investment property · Country taxes · All country programs
FAQ
How much does it cost to open a company in Costa Rica?
Can a Costa Rican company be used as an offshore?
Can a foreigner own a company in Costa Rica?
What is the corporate tax rate in Costa Rica?
What happens if the legal entity tax is not paid?
Need a company in Costa Rica?
We choose the Costa Rican company form, prepare the documents, register it and explain the annual taxes and ownership filing. The catalogue covers every country.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
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