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31/05/17
The first of September will begin the collection of the new corporate tax. For the current year, the payment will be partial.

01/17/17
In Costa Rica, it is not uncommon to see ads for the purchase of a business or professional activity, this is called "derecho de llave".

New corporate tax will be charged as of September

31/05/17
The first of September will begin the collection of the new corporate tax. For the current year, the payment will be partial.
CorporationSept-Dec 2017 2018Base
Inactive Corporation ¢21.308 ¢63.930 15% base salary
Active Corporation - Income lower than ¢51.144.000 ¢35.513 ¢106.550 25% base salary
Active Corporation - iIncome between ¢51 and ¢119 millones ¢42.616 ¢127.860 30% base salary
Active Corporation - Income exceeding ¢119 millones ¢71.026 ¢213.100 50% base salary
During 2017, only the proportion of the tax that was in force this year, between September and December, must be canceled, while for 2018 the tax will apply in full and must be canceled during the month of January. Companies that are in arrears with the previous law, are not exempt from the payment of the tax, but if within the first three months of this law they close to cancel their debt, they will not have to pay fines or interest. Failure to make payments on the dates established by the Tax Authorities would impose a fine and interest that will be calculated per day, and which annually represent 11.73% of the total tax.
Source : El Financiero

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