How to Pay Your Costa Rican Company Taxes (Without Losing Your Sanity)

For years, paying Impuesto a las Personas Jurídicas (IPJ) felt almost too easy. You could walk into a bank, give the company number, pay the amount, and walk away with a receipt. Many owners could also pay online because the tax appeared automatically as due in their Costa Rican bank account, requiring little more than confirmation.

That simplicity depended on one thing: visibility.

In 2026, the tax itself has not changed—but how you must see it, access it, and pay it has. What once appeared automatically now sits behind Costa Rica’s centralized tax systems, and that shift has caught many company owners off guard.

If you have found yourself staring at a screen that says “no charge available,” locked out of the system from abroad, or wondering why your accountant “can’t just pay it,” you are not alone.

What Is Impuesto a las Personas Jurídicas?

Impuesto a las Personas Jurídicas (IPJ) is the annual corporate tax paid by Costa Rican companies, including:

• Sociedades Anónimas (S.A.)
• Sociedades de Responsabilidad Limitada (S.R.L.)

The tax accrues on Jan. 1 of each year and must be paid during January.

If it is not paid:

• Penalties and interest apply
• Extended nonpayment can eventually lead to company dissolution

This framework has not changed. What has changed is how the system enforces it.

Why This Used to Be Simple

Under the previous model:

• The charge existed automatically
• Banks could see it
• Online banking platforms displayed it as due
• No separate tax portal access was required

Payment did not depend on checking compliance status, filing history, or digital permissions. The system assumed visibility.

Paying at the Bank Is Still Possible

Even today, IPJ can still be paid in person at certain Costa Rican banks, most commonly BAC San José and Banco de Costa Rica (BCR).

However, this option only works if the tax is visible and payable in the system.

If a company is flagged as omiso or has unresolved compliance issues, bank tellers will not be able to process the payment. In other words, going to the bank is no longer a workaround if the system itself is blocking the charge.

The Shift to TRIBU-CR and OVI

Costa Rica consolidated corporate taxes and filings into TRIBU-CR, with access managed through OVI (Oficina Virtual).

Today, if you cannot:

• Access OVI
• See the charge
• Properly authorize a representative

You cannot pay the tax, even if you are willing and on time.

This is where most problems begin.

Common Problem: “I Can’t Log In From Outside Costa Rica”

OVI restricts access based on some locations.

If you are outside Costa Rica:

• Access may be blocked
• Or require a special request submitted in advance

For expats, retirees, and seasonal residents, this has become one of the most common January issues.

What used to be a five-minute task now requires advance preparation.

Common Problem: “My Company Tax Isn’t Showing”

When the IPJ charge does not appear, the system is usually signaling a compliance issue.

The most common cause is that the company is flagged as omiso (noncompliant).

This may result from:

• Missing income tax filings
• Incomplete registrations in the new system
• Unresolved historical obligations, even for inactive companies

The tax exists. The system will not allow payment until the underlying issue is corrected.

Common Problem: “My Accountant Can’t Access the Account”

Under TRIBU-CR, credential sharing is no longer appropriate.

Accountants and attorneys must be:

• Formally authorized inside the system
• Assigned the correct role
• Accepted within specific time limits

If authorization is missing or expires, your professional may be unable to act when deadlines arrive.

This reflects system structure, not a breakdown in trust.

Why Paying the Old Way Can Create New Problems

Some owners attempt to solve access issues by paying through outdated or unofficial channels.

This can lead to:

• Payments not being recognized
• Requests to pay again
• Lengthy refund processes

What once worked reliably no longer guarantees closure.

What Has Not Changed

Despite the technology:

• January deadlines still apply
• Company owners remain responsible
• Ignoring the obligation has real consequences

The difference is that access and visibility are now part of compliance.

A Smarter Way to Approach IPJ in 2026

Instead of asking, “How do I pay?” start by asking:

• Can I access OVI from where I am?
• Is my company free of omiso status?
• Are all filings current, even if the company is inactive?
• Is my accountant or attorney properly authorized?
• Do I know where my corporate records are?

This shift from payment to preparedness is the real adjustment.

Bottom Line: How the Tax Can Be Paid in 2026

Despite the system changes, Impuesto a las Personas Jurídicas can still be paid—but the conditions matter.

Physical payment at the bank is still possible.
The tax may be paid in person at BAC San José or Banco de Costa Rica (BCR), as long as the charge is visible and payable in the system. If the company is flagged as omiso or has unresolved compliance issues, bank payment will not be available.

Paying through the system requires preparation.
To pay IPJ through TRIBU-CR / OVI, you must:

• Have active access to your TRIBU-CR / OVI account
• Be properly authorized, or have an authorized representative accepted in the system
• Have a linked Costa Rican colón bank account enabled for payment

In practical terms, access, authorization, and visibility now matter as much as the payment itself.

The Bigger Lesson

Costa Rica did not make this system more complicated to punish company owners.

It made it more structured.

That structure assumes:

• Digital access
• Active oversight
• Responsible safekeeping of corporate obligations

Those who adapt calmly will find the system manageable.
Those who rely on how things used to work often encounter unnecessary stress.

Final Thought

If your company exists, even if it does nothing, January matters.

The tax is predictable.
The system is not forgiving of last-minute discovery.

Understanding how IPJ works today is not about control. It is about peace of mind.