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Education and Culture Stamp Tax (Costa Rica Corporate Tax) – Yearly rate

    Like in most of the countries, any Corporation making profits in Costa Rica must pay the respective Income Tax, which is called in Costa Rica as Impuesto sobre la Renta.

    However, in addition to such tax, every Costa Rican Corporation or foreign corporation registered in Costa Rica National Registry must pay a special tax which is called Timbre de Educacin y Cultura (Education and Culture Stamp Tax). This tax must be paid every year, during February or March. Each Corporation must pay it, either if it is making profits or not.

    This tax was created by Law No. 5923. It is calculated based on the statuary capital of the Corporation and according to the following rate:

    All numbers in Costa Rica Currency ( Colones )
    Corporate Capital                Tax to pay per year
    From                0 to    250,000.00 750.00 Colones
    More than    250,000 but less than  1,000,000.00 3,000.00 Colones
    More than 1,000,000 but less than 2,000,000.00 6,000.00 Colones
    More than 2,000,000.00 9,000.00 Colones
    Copyright E&T ESCROW & TRUST SOLUTIONS S. R. L. Costa Rica.


    Please Note: This material is for personal use only and is protected by Copyright Law. It is provided as general information only and does not constitute and is not a substitute for legal or other professional advice. Reliance on this material is solely at your own risk. Always consult your own legal or other professional advisors and discuss the facts and circumstances that apply to your specific case.


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