- 1設立とKYC
- 2銀行口座開設
- 3稼働中
なぜCosta Rica？
Founders structuring around territorial taxation
Costa Rica taxes only Costa Rican source income; passive and active foreign source income earned by a S.A. or S.R.L. is outside the CIT base. Combined with USD as a widely accepted currency, the country fits regional holding and IP licensing structures targeting Central America and the Caribbean.
Exporters and BPO operating from a Zona Franca
The Régimen de Zona Franca grants 100% exemption on corporate income tax (8 years, then 50% for 4 years for service companies), 100% import duty exemption, and 100% capital tax exemption for qualifying export and strategic services companies. PROCOMER administers the regime.
Nearshore tech teams selling to the United States
Costa Rica sits in the US Central time zone, has the highest English proficiency in Central America, a strong university talent pool (UCR, TEC, ULACIT), CAFTA DR free trade access to the US, and a stable democratic track record. S.A. requires 2 shareholders and a resident agent; S.R.L. fits solo operators.
注意点
If you sell only to Costa Rican customers
Domestic source income is taxed at the standard CIT (30% headline, graduated 5/10/15/20% for smaller companies) plus 13% VAT (IVA). Without export or Zona Franca status, the effective rate is materially higher than offshore peers. Consider:
If you need fast and ultra light setup
Incorporation runs through a Costa Rican notary public, with Registro Nacional filings and legal book registration. Timelines stretch to 3 to 4 weeks. Caja Costarricense de Seguro Social (CCSS) registration and tax authority enrolment add complexity. For lighter setups:
Costa Ricaで会社を運営するためのすべて
認定された現地パートナーによる手続き、コンプライアンス、簿記
Start your company Costa Rica
From formation to compliance, we handle every filing Costa Rica.