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 Outdated information about old forms and past deadlines only adds to the confusion.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.
January 31: Annual Corporate Tax
- What it is: The annual flat tax for every corporation, known as the Impuesto a las Personas Jurídicas. This is not an income tax but a fee for the privilege of using a corporate structure.
- 2025 Action: This tax must be paid by the end of January. You can generate the payment form (entero) online and pay through your Costa Rican bank's web portal. For 2025, the approximate amount for an inactive company is ₡69,330. Active companies pay a higher, tiered rate.
- Consequence: Failure to pay can lead to interest, penalties, and eventually, the dissolution of your company by the government.
March 31: Education and Culture Stamp
- What it is: A small annual tax (Timbre de Educación y Cultura) levied on all mercantile companies.
- 2025 Action: This tax is due by the end of March. The amounts vary based on the company's capital but typically range from ₡5,000 to ₡18,000. If it doesn't appear automatically on your banking platform, you must proactively pay it using a D-110 payment receipt form.
- Consequence: While a smaller tax, non-payment can lead to being flagged as non-compliant (moroso) with the tax authorities.
April 30: The BIG Day - D-195 and RTBF Declarations
This is the most critical deadline of the year for owners of inactive companies. Two separate but equally important declarations are due.
1. Informative Declaration of Inactive Companies (Form D-195)
- What it is: This is the mandatory annual report where you declare your inactive company's assets, liabilities, and capital. This form permanently replaced the old, confusing D-135 and D-101 forms.
- 2025 Action: You must file Form D-195 through the Administración Tributaria Virtual (ATV) portal. There are no extensions.
2. Registry of Transparency and Final Beneficiaries (RTBF)
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What it is: Also known as the "Beneficial Owner" declaration, this report identifies the ultimate individual owners of the company. It is filed on the Central Bank's (BCCR) Central Directo platform.
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2025 Action: The annual RTBF declaration is also due. If there have been no changes in ownership from the previous year, you can simply log in, copy the last declaration, and resubmit it.
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Consequence for Missing April 30: Failure to file either the D-195 or the RTBF can result in substantial fines (calculated based on multiples of a base salary), and the National Registry will block your company from performing any action, such as selling a property or updating its legal status.
Quarterly: Municipal Property Taxes
- What it is: The tax on your real estate (Impuesto sobre Bienes Inmuebles), which is 0.25% of the registered property value.
- 2025 Action: These taxes are managed by the local municipality where your property is located. You can pay them annually or on a quarterly basis. The quarterly deadlines are:
- First Quarter: March 31
- Second Quarter: June 30
- Third Quarter: September 30
- Fourth Quarter: December 31
- First Quarter: March 31
- How to Pay: Most municipalities allow online payment through major banks like Banco Nacional or Banco de Costa Rica. It is your responsibility to check the amount owed and pay on time.
This concise calendar covers the essential compliance dates for most expats. By tackling these deadlines one by one, you can ensure a stress-free year of enjoying the pura vida lifestyle without worrying about tax penalties.
This article is an update to a topic first explored by Garland M. Baker B. in A.M. Costa Rica on March 2, 2020. The information provided is for informational purposes and does not constitute legal or financial advice. Consult a qualified Costa Rican professional for your specific situation. ©2004-2025 Costa Rica Expertise. Free use permitted with attribution (CC BY 4.0). 1200302 ZZ!
