By Manfred Peters, GM Attorneys at Law
As we wrap up another dynamic year in Costa Rica’s real estate and investment landscape, it’s the perfect moment to make sure your 2026 tax obligations are in scope. Whether you own a luxury home in Guanacaste, manage rental income, or simply hold property as a long-term investment, staying ahead of key filing and payment deadlines can save you time, money, and headaches.
Here’s a clear, month-by-month guide to the most important tax dates for homeowners, expats, investors, and corporate entities operating in Costa Rica.
January: Starting the Year on the Right Foot
Home Luxury Tax — January 15
If your property’s construction value exceeds ₡145 million, you must file the D-174 form this year and pay the annual home luxury tax. This applies to many high-end homes in coastal areas such as Flamingo, Tamarindo, Nosara, and Papagayo.
Annual Corporate Tax — January 31
All Costa Rican corporations, companies or LLCs — active or inactive — must pay this mandatory yearly tax. Even holding companies with no activity are required to stay compliant.
March: Filing Season Peaks
Income Tax Filing for Active LLCs — March 15
Entities engaged in economic activity (rentals, services, commerce, etc.) must submit the D-101 return or the one that corresponds for the prior fiscal year.
Education & Culture Stamp — March 31
A mandatory annual payment for corporations and LLCs, due at the end of March.
Property Tax & Garbage Collection Fee (1st Quarter) March 31
Municipalities collect these quarterly payments, which cover real estate tax and the waste management fee. While the property tax rate is standardized, the waste management charge may vary. Homeowners can easily verify the exact amount online or through their property management company.
April: Transparency & Corporate Housekeeping
Mandatory Corporate Final Beneficiaries with the Central Bank of Costa Rica (RTBF) — Within Month of April
Every Costa Rican company must file the annual Final Beneficial Owners Declaration with the Central Bank. This report identifies who ultimately owns or controls the company.
Failure to file can result in significant penalties and restrictions on corporate services.
Filing for Inactive Entities — April 30
Inactive companies — those that hold assets but do not perform economic activity — must file the D-195 return or the one that corresponds, disclosing balance sheet and asset information.
Staying Ahead in 2026
Costa Rica’s compliance landscape may feel complex, especially for foreign investors navigating local tax rules for the first time. However, keeping a clear calendar — or working with trusted local advisors — ensures a smooth process so you can focus on enjoying life and investing confidently in paradise.
We at GM Attorneys will be pleased to help you with legal matters in Costa Rica! You can contact us at info@gmattorneyscr.com or visit our website and blog section at https://gmattorneyscr.com/blog/
Manfred Peters
Head of Business Development
GM Attorneys At Law
Flamingo | Tamarindo | Nosara | San Jose
https://gmattorneyscr.com/
