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...
TRIBU-CR: Costa Rica’s New Digital Tax System
By Manfred Peters, GM Attorneys at Law Starting in October, a new online platform will change how residents, business owners, and investors handle taxes in Costa Rica. Big changes are coming to the way Costa Rica manages taxes. Beginning October 6, 2025, the...
Paperwork in Paradise: What You Need to Know Before You Buy in Costa Rica
Buying a slice of paradise in Costa Rica sounds like the dream—and for many, it is. But before you pack your bags and wire your funds, there’s a less glamorous side to the process: paperwork. While Costa Rica is welcoming to foreign investors and property buyers, its...
New Tax Reporting Requirements for Digital Platforms in Costa Rica: What You Need to Know
As Costa Rica embraces the digital economy, new regulations are being implemented to ensure tax compliance for digital platforms operating within its borders. Starting January 1, 2025, digital platforms in Costa Rica that generate profits from a percentage of citizens...
Update: Tax Declaration of Inactive Corporations
[vc_row][vc_column width="2/3"][vc_column_text]A new form is being introduced for filing the annual tax declaration of inactive corporations in Costa Rica. As advised in a November 2022 Howler article, Costa Rica’s tax authority, Ministerio de Hacienda, has extended...
Extension for Filing the Informative Declaration of Inactive Companies (form D 101) in Costa Rica
[vc_row][vc_column width="2/3"][vc_column_text]Costa Rica’s tax authority, Ministerio de Hacienda, has once again extended the due date for the first filing of the Informative Declaration of Inactive Companies in Costa Rica. The revised due date of April 30, 2023 was...






