Navigating Your Inactive Corporation's Tax Duties in Costa Rica for 2025
Own assets in an inactive Costa Rican corporation? This guide simplifies the mandatory 2025 tax filings, including the D-195. Learn key deadlines and how to value your assets correctly to stay compliant and enjoy the pura vida worry-free.
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.
If your corporation doesn't conduct any income-generating business—what the government calls an "inactive company" (sociedad inactiva)—you still have important annual filings to complete. The rules have evolved over the past few years, so let's clear up the confusion and provide a straightforward guide for 2025.
What was once a confusing mix of forms like the D-135 and the D-101 simplificado has now been standardized. For several years, inactive companies have had two primary, mandatory filings.