April is Costa Rica's Inactive Company Tax Deadline.

Many expats assume that if their corporation is “inactive,” nothing needs to be filed.

That assumption can create problems.

If you own a Costa Rica corporation that is not actively operating, you must file the annual informational return — Form 272 (Declaración Informativa de Personas Jurídicas Inactivas) — no later than April 30, 2026.

Even if there was no income. Even if nothing changed.

Responsible custody means knowing what your company holds and keeping your corporate records safe, accessible, and up to date. That is what corporate compliance in Costa Rica looks like in practice.

What Is an Inactive Company (Sociedad Inactiva)?

An inactive company (sociedad inactiva) is a corporation that does not conduct commercial activity. It does not invoice. It does not generate business income.

However, it may still hold:

• Real estate
• Vehicles
• Bank accounts
• Loans
• Trademarks or other rights
• Foreign assets
• Memberships

Many expats use corporations strictly for asset holding or long-term planning. That structure works well when maintained responsibly.

The Filing Window

For the 2025 fiscal year (filed in 2026), the Form 272 filing window runs:

January 1, 2026 through April 30, 2026

The legal deadline is April 30, 2026.

Unless Hacienda formally announces an extension, filing must be completed by that date.

What Form 272 Actually Requires

Form 272 is not a traditional balance sheet submission. It is a structured informational declaration filed electronically through TRIBU-CR.

The form requires you to classify and disclose what the company held as of December 31, 2025.

Reason for Inactivity

You must select the applicable reason, such as:

• Holds registrable assets
• Holds non-registrable assets
• Formed for future business
• Holds foreign assets
• In liquidation

Debt Disclosure

You must indicate whether the company has:

• Short- or long-term debts with financial entities
• Short- or long-term debts with other creditors

If debts with other creditors exist, the form requires itemized information including:

• Creditor identification
• Date of obligation
• Term
• Balance as of December 31
• Monthly payment amount

Registrable Assets

You confirm whether the company holds registered:

• Real estate
• Movable property
• Trademarks or patents

Possessory Rights or Concessions

The form asks whether the company holds:

• Possessory rights
• Concessions

Non-Registrable Assets

Depending on what applies, the form may require totals or entries for:

• Cash and bank accounts
• Accounts receivable
• Foreign assets
• Club memberships
• Intangible assets (acquisition or development value in colones)
• Other assets

This is a categorized disclosure form — not an uploaded financial statement.

Responsible Party for Corporate Expenses

The form requires identifying the person responsible for corporate expenses, including:

• Identification number
• Name
• Approximate annual amount

Maintaining safe corporate records in Costa Rica means understanding who is responsible and ensuring documentation is organized and current.

Who Must File?

You must file if:

• The corporation remains legally registered
• It is classified as inactive
• It held assets during the fiscal year

It does not matter whether:

• The property was rented
• The bank account had minimal movement
• No income was generated

If the entity exists and holds assets, the filing obligation exists.

Active Companies Have a Different Deadline

If your company is active — meaning it conducts commercial activity and earns income — it must file the income tax return (declaración del impuesto sobre las utilidades).

For most active companies, the filing deadline is March 15. In 2026, because March 15 falls on a weekend, the effective deadline is Monday, March 16, 2026.

Active and inactive filings are separate obligations with different deadlines.

For a complete overview of 2026 filing dates, see our Costa Rica Expat Tax Calendar.

What You Should Prepare Now

Before filing Form 272, gather:

• Year-end bank balances
• Confirmation of asset categories held
• Loan balances as of December 31
• Acquisition values for intangibles, if applicable
• Identification of the person responsible for corporate expenses

Keeping legal books and corporate records organized protects your structure and prevents last-minute stress.

Corporate entities remain useful tools in Costa Rica — when maintained responsibly.

We help you protect and understand Costa Rica’s systems — clear, factual, and practical.

If you would like assistance reviewing your company’s classification or preparing the inactive filing accurately, reach out early. Filing before April 30 helps you stay organized and compliant.