Costa Rica Expertise: 2025

Monday, July 14, 2025

Navigating Costa Rica's Tax Landscape for Short-Term Rentals: A Comprehensive Guide for Property Owners



By: Garland M. Baker B.
Licda. Xochilt Quezada López
Exclusive to CostaRicaExpertise.net

If you're a foreign resident in Costa Rica leveraging the booming tourism market by renting out your property on platforms like Airbnb, the time for full tax compliance is now. Hacienda, Costa Rica's tax authority, is intensifying efforts to ensure digital rental income is fully declared. Understanding and meeting these obligations is no longer optional; it's essential for the continued legality, success, and protection of your short-term rental business.

Let's delve into what you need to know, drawing on the latest insights and expert advice, to ensure your Costa Rica short-term rental business operates squarely within the bounds of the law.

Monday, July 7, 2025

Costa Rica's Real Estate Market in Mid-2025: Are We in a New Cycle?



By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

Discover Costa Rica's dynamic real estate market—a land of 'Pura Vida' and evolving opportunities for discerning buyers.

Back in 2005, an article titled "Nation confronts a sizzling market" captured the excitement of a burgeoning Costa Rica real estate market. Fast forward to mid-2025, and while certain areas like Nosara, Santa Teresa, Malpais, and Flamingo's Potrero remain strong seller's markets, the national picture is more nuanced than a simple "boom or bust." While interest from international buyers and investors is indeed increasing across many regions of the country, recent data suggests a market undergoing dynamic adjustments.

Monday, June 30, 2025

Your 2025 Costa Rica Expat Tax and Compliance Calendar: A Clear Guide to Deadlines




By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

The whirlwind of new tax rules in Costa Rica over the past few years has left many expats feeling overwhelmed. Outdated information about old forms and past deadlines only adds to the confusion. It's time to clear the clutter.

Forget the old lists. This is your definitive tax and compliance calendar for 2025, specifically designed for expatriates who own property or have an inactive company in Costa Rica. Print this out, stick it on your fridge, and stay ahead of every important deadline this year.

Wednesday, June 25, 2025

Your 2025 Pura Vida Compliance Checklist


By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

The Essential 5-Point Check for Every Asset Holder

Whether you have a holding company for your vehicle or a property titled in your personal name, this checklist covers the critical areas you need to review annually.

Monday, June 23, 2025

Bridging Guanacaste's Past to a Booming Future: The Tempisque Friendship Bridge (2025 Update)


By: Garland M. Baker
Exclusive to CostaRicaExpertise.net

More than two decades after its inauguration, the structure once simply known as the Puente Tempisque Amistad Taiwan continues to be far more than just a bridge. It is the artery of Guanacaste, a vital conduit that has transformed the Nicoya Peninsula from a collection of sleepy beach towns into a thriving hub of tourism and real estate investment. As we revisit this iconic landmark in mid-2025, its significance has only deepened, underscored by recent major renovations and a burgeoning regional economy.

Wednesday, June 18, 2025

Costa Rica Expat Tax FAQ for 2025


By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

Inactive Companies & Capital Gains Demystified

The landscape of Costa Rican tax law has shifted dramatically over the past few years, leaving many expats with lingering questions based on outdated information. The confusion surrounding inactive companies and property sales has been particularly widespread.

Let's clear the air. We'll take the most common (and now obsolete) questions and provide the definitive answers and procedures for 2025.

Monday, June 16, 2025

Your Ultimate Guide to Parcel Delivery and Mail Forwarding in 2025.



By: Garland M. Baker  
Exclusive to CostaRicaExpertise.net

Ever wondered how to get those hard-to-find items in Costa Rica delivered right to your doorstep, no matter how remote your location? There's a vital secret expat, digital nomads, and residents need to know: the landscape of Costa Rica shipping services has evolved, and DUAL Servicios has emerged as a top-tier solution, often proving to be the most reliable and efficient choice, especially for those seeking comprehensive national coverage.

Is Your Costa Rican Property Title a Ticking Time Bomb? (2025 Update)



By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

As a property owner in Costa Rica, you know the importance of having your title—your escritura—properly registered. But what if a hidden issue, a simple clerical error from years ago, could jeopardize your ownership today? There's a feature of the Costa Rican National Registry (Registro Nacional) that every property owner needs to understand: the expiration of annotations.

Wednesday, June 11, 2025

Navigating Costa Rica's Tax Landscape in 2025.



By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

Essential Updates for Property Owners and Businesses

Have you ever read that the police sent out letters or placed classified ads offering some phony promotion to catch criminals or parking ticket violators? Well, while not quite a "sting operation," Costa Rica's tax authorities have significantly tightened regulations in recent years, particularly concerning inactive companies and real estate holdings. If you own property or a business in Costa Rica, understanding these updates is crucial for tax compliance and avoiding hefty penalties.

Monday, June 9, 2025

End of the Confusion: Your 2025 Guide to Costa Rica's Inactive Company Tax Declaration


By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

For years, owners of inactive corporations in Costa Rica were stuck in a cycle of confusion. Talk of Forms D-135 and D-140, shifting deadlines, and general uncertainty left many expats wondering what, if anything, they were supposed to do.

That era is officially over. The rules are now clear, the forms are established, and the deadlines are firm. If you own an inactive company in Costa Rica—one that exists only to hold assets like a house or a car and doesn't generate income—this is your definitive guide for 2025.

Wednesday, June 4, 2025

The End of the 'Catch-22': Why You Can't Hide Anymore (2025 Update)



By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

Back in 2003, an article in A.M. Costa Rica described a "Catch-22" for owners of Costa Rican corporations. The tax authority was using a new form (D-175) as a "sting operation" to get thousands of unregistered companies on the books.

The dilemma for property owners was real: "damned if you do, damned if you don’t."

Monday, June 2, 2025

Deadline Passed: Delinquent Companies Face Steep Penalties for Missed 2025 Beneficial Owner Filing




By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

The April filing period for the 2025 Registry of Transparency and Final Beneficiaries (RTBF) has officially closed, and Costa Rican authorities are now shifting focus to the thousands of companies that failed to comply. While timely and accurate filing was mandatory to avoid repercussions, entities now find themselves delinquent and facing immediate and significant financial and administrative sanctions.

Monday, April 7, 2025

Navigating Your Inactive Corporation's Tax Duties in Costa Rica for 2025


By: Garland M. Baker B.
Exclusive to CostaRicaExpertise.net

The sun is shining, the gallo pinto is fresh, and another tax season in Costa Rica is upon us. For the many expatriates who hold assets like homes, cars, or bank accounts within a Costa Rican corporation, understanding your annual obligations is key to maintaining peace of mind and staying on the right side of the law.