Latin America
Founders structuring around territorial taxation, Costa Rica
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.
Territorial CITForeign source exemptUSD accepted
Start setup {placement} 4 min · no card required
Corp tax
30%
Fastest setup
8-10 working days
Tax treaties
4
Region
Latin America
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: USD 20
- Administrative language: Spanish
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 30%
- Tax treaties 4
- VAT rate 13%
- Withholding on dividends 15%
Key treaty partners
SpainGermanyMexicoUAE
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe not supported
- Wise supported
Considerations
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:
CIT 30% on local incomeVAT 13%Caja social charges