Incorporate · Americas

Company Formation in Costa Rica

Stable Central American base with a territorial tax system. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 30% on domestic-source income
VAT / GST: 13%
Formation: 1-3 weeks
Foreign ownership: 100% permitted
Tax treaties: 5+
Setup cost: USD 1,500 - 4,000

At a glance

Common entity: Corporation (Sociedad Anonima)
Formation time: 1-3 weeks
Setup cost: USD 1,500 - 4,000
Annual cost: USD 1,200 - 3,000
Foreign ownership: 100% permitted
Tax treaties: 5+

Holding companyE-commerceConsulting and servicesTradingSaaS and technology

Best for

Territorial-tax structuring for foreign income
Stable Central American operating base
Founders relocating to Costa Rica

Less ideal for

Founders needing a broad treaty network
Those wanting single-shareholder corporations

Legal and formation

Legal system	Civil law
Common entity types	Corporation (Sociedad Anonima), Limited Liability Company (SRL)
Formation timeline	1-3 weeks
Minimum capital	Nominal (small subscribed capital)
Foreign ownership	100% permitted
Minimum shareholders	2 (for a Sociedad Anonima)
Minimum directors	3 board members for a Sociedad Anonima
Local presence	Resident agent and registered office required
Public registry	Directors on the National Registry; beneficial owners on a confidential register
Audit	No general statutory audit for most companies

Tax profile

Corporate income tax	30% on domestic-source income (reduced brackets for smaller companies); foreign-source income generally untaxed under the territorial system
VAT / GST	13%
Withholding, dividends	15%
Withholding, interest	15%
Withholding, royalties	25%
Capital gains	15% on most capital gains
Territorial system	Yes
CFC rules	No
Participation exemption	Foreign-source income generally outside the tax net (territorial)

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Costa Rica

1
Reserve the company name and appoint a resident agent
2
Prepare and notarise the articles of incorporation
3
Register the deed with the National Registry
4
Obtain the tax ID and register with the tax authority
5
Register beneficial owners and open a corporate bank account

Banking reality

Costa Rican banks are stable but apply detailed KYC and generally expect an in-person visit; onboarding for foreign-owned companies can take a few weeks, so some owners maintain EMIs in parallel.