Costa Rica Expat Tax FAQ for 2025
Get the 2025 answers to Costa Rican tax questions. This guide clarifies rules for inactive companies (Form D-195), capital gains tax (D-162), and how to claim the primary residence exemption. Avoid penalties.
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Rican tax law has shifted dramatically over the past few years, leaving many expats with lingering questions based on outdated information.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.
FAQ 1: The Inactive Company Tax Return - The Mystery is Solved!
The Old Question: "What happened to the special tax return for inactive companies? First, it was Form D-135, then a simplified D-101, and then it disappeared. When do we have to file?"