Company formation in Costa Rica

Costa Rica is an attractive destination for company registration due to its stable political environment, robust economy, and strategic location in Central America. The country is known for its commitment to environmental sustainability and offers a welcoming business climate for both local and international investors.

Costa Rica boasts a highly educated workforce, with a strong emphasis on bilingualism, particularly in English and Spanish, making it easier for foreign businesses to operate. The country’s well-developed infrastructure includes modern telecommunications, reliable transportation networks, and efficient banking services, which support smooth business operations. The government actively supports foreign investment through various initiatives and incentives, including free trade zones that offer significant tax exemptions and other benefits. Costa Rica's quality of life is another draw for expatriates, featuring a pleasant climate, excellent healthcare system, and a rich cultural heritage.

There is no regulation in regard to Cryptocurrency business models in Costa Rica. As a consequence, cryptocurrency related activities are yet unregulated and free to operate within Costa Rica. The need for legal protection is ever more important due to this, which is why a suite of legal documents defending the shareholders is fundamental and offered.

Manimama ensures a seamless company registration process in Costa Rica. Trust us to provide expert guidance and support, so your business can thrive from day one in Costa Rica. Start your journey with confidence, knowing you have the best team by your side.

Costa Rica

Legal Opinion about Costa Rica as a Jurisdiction for Company Formation

Ganna Voievodina

Manimama, CEO

“Incorporating in Costa Rica offers compelling benefits. Limited liability shields your personal assets from company debts, while tax incentives and a stable business environment provide exceptional opportunities for growth. Additionally, a Costa Rican corporation establishes a strong legal foundation for your business operations. Contact us today and start your new offshore business”.

Our Packages

Our comprehensive packages simplify the process of setting up the perfect legal entity for your business whether you are a small start-up, a non-profit company, or an international company. Let us guide you through every step, ensuring your business begins on a solid foundation.

Company Formation

  • Company formation
  • Registered address for the 1st year
  • Annual accounting requirement bookkeeping
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Annual Services

  • Company renewal and registered address
  • Annual Government Tax
  • Mandatory Financial Beneficiary Report
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Other Services

  • Set of corporate documents (certified/apostille)
  • Nominal service for 1 year
  • Offshore banking
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Key Numbers about Costa Rica as a Jurisdiction for Company Formation

4 weeks

average term of incorporation

up to 50

shareholders in a company

no

share capital is required

30%

corporate income tax (CIT) rate

from 10% to 25%

personal income tax (PIT) rate

13%

value added tax (VAT)

Set up Your Company in Costa Rica in Several Steps

Step 1. Initial setup

  • Initiating a preliminary project assessment
  • Preparation and filing of the package of documents
  • Step 2. Company registration

  • Verification and reservation of the company name at the Costa Rican Registry of Companies - it is necessary to choose a name for the company that is not registered by another company in Costa Rica and that complies with the requirements established by law
  • Preparation and signing all required documentation
  • Registering the company in the National Registry
  • Obtaining the Certificate of incorporation
  • Obtaining the operating permit: once the company is registered, an operating permit must be obtained from the corresponding municipality
  • Registration of the company as a taxpayer at the General Directorate of Direct Taxation and obtaining a taxpayer ID
  • Obtaining the necessary authorizations: depending on the type of activity to be carried out by the company, additional authorizations may be required from other governmental entities, such as the Ministry of Health, the Ministry of Environment and Energy, or the Costa Rican Electricity Institute
  • Registering with the Costa Rican Social Security Fund: all companies must register with the CCSS, which is the entity in charge of administering the social security system in Costa Rica
  • Opening a bank account: the company must open a bank account in an authorized financial institution in Costa Rica; this account will be used for financial transactions related to the company
  • Requirements for Company Formation in Costa Rica

    Before deciding to set up a new company in Costa Rica, read the information below to understand the characteristics of a Limited Liability Company / Sociedad de Responsabilidad Limitada (SRL):

      Shareholders: it requires at least 1 shareholder, but maximum number of shareholders is 50.

      Director: the company requires at least 1 director.

      Company secretary: there is no mandatory requirement.

      Minimum share capital: there is no minimum share capital for a Costa Rican company.

      Legal address:a company must have a registered office in Costa Rica.

      Liability: the liability of the shareholders in an LLC is limited to the amount of capital they have invested in the company.

      Accounting:companies registered in Costa Rica must keep accounting records.

      Taxes in Costa Rica

      Corporate income tax (CIT)

        The standard rate is 30% of taxable income.

        Companies with a gross income below a certain threshold qualify for a progressive tax rate:

        • 5% on the first CRC 5,761,000 (approx. €9,985) of annual net income
        • 10% on income between CRC 5,761,000 (approx. €9,985) and CRC 8,643,000 (approx. €14,989)
        • 15% on income between CRC 8,643,000 (approx. €14,989) and CRC 11,524,000 (approx. €19,985)
        • 20% on income exceeding CRC 11,524,000 (approx. €19,985)
        Personal income tax (PIT)

          PIT rates are as follows:

          • more than CRC 929,000 (approx. €1,610) to CRC 1,363,000 (approx. €2,364) - 10%
          • more than CRC 1,363,000 (approx. €2,364) to CRC 2,392,000 (approx. €4,143) - 15%
          • more than CRC 2,392,000 (approx. €4,143) to CRC 4,783,000 (approx. €8,284) - 20%
          • more than CRC 4,783,000 (approx. €8,284) - 25%
        Value-added tax (VAT)
        • The standard rate is 13%.
        • The reduced rates are 10% (air ticket in case of international flights), 4% (air ticket in case of domestic flights), 2% (pharmaceuticals, as well as the essential raw materials and equipment required for their manufacturing), 1% (certain foodstuffs such as bread, milk, fruits, soft drinks etc) and 0% (books and export goods).
        • There is no VAT registration threshold in Costa Rica.

        Double taxation avoidance agreements in Costa Rica: Germany, Mexico, Spain, UAE.

      Start Your Company Formation Process with Manimama

      There are numerous reasons why Manimama is the leading company formation agent in Costa Rica:

      Expertise in Regulations of Costa Rica

      • 1. Manimama has an in-depth understanding of Costa Rica's legal and regulatory framework.
      • 2. Our team ensures all legal requirements are meticulously met for a seamless company formation process.

      Local and International Experience

      • 1. With extensive experience in both local and international markets, Manimama can cater to a diverse range of business needs.
      • 2. Our expertise spans various industries, providing customized solutions for each client.

      Efficient and Timely Service

      • 1. We pride ourselves on our swift turnaround times, ensuring your company is registered promptly.
      • 2. Our efficient processes minimize delays and get your business up and running quickly.

      Client-Centric Approach

      • 1. Manimama prioritizes customer satisfaction by offering personalized support and guidance.
      • 2. Our dedicated team is always available to address any concerns and provide expert advice.

      Robust Network of Local Partners

      • 1. We have established strong relationships with local authorities, banks, and service providers.
      • 2. This network ensures that your business receives the best possible support and resources.

      Ongoing Compliance Support

      • 1. We provide continuous support to ensure your business remains compliant with laws of Costa Rica.
      • 2. Our team keeps you updated on any regulatory changes that may impact your company.

      Frequently Asked Questions

      • What are the benefits of registering a company in Costa Rica?
        Benefits include a stable political environment, a robust economy, competitive corporate tax rates, and access to free trade zones offering tax incentives.
      • How long does it take to register a company in Costa Rica?
        The process typically takes up to 4 weeks, depending on the complexity of the business structure and document processing times.
      • What is the minimum share capital required for a SRL in Costa Rica?
        There is no minimum share capital requirement for a SRL in Costa Rica.
      • Are there any restrictions on foreign ownership of companies in Costa Rica?
        No, there are no restrictions on foreign ownership. Foreign nationals can fully own and control companies in Costa Rica.
      • Do I need a local address to register a company in Costa Rica?
        Yes, a registered office address in Costa Rica is required for company registration.
      • Can I register a company in Costa Rica remotely?
        Yes, it is possible to register a company remotely, but it often requires granting a power of attorney to a representative in Costa Rica.
      • What is the corporate tax rate in Costa Rica?
        The standard corporate tax rate varies based on income levels, with a maximum rate of 30%. Companies in free trade zones may benefit from reduced or exempt tax rates.
      • Can a single person register a company in Costa Rica?
        Yes, a single individual can register a company.
      • What are the advantages of Costa Rica’s legal and regulatory framework?
        Costa Rica offers a transparent and business-friendly legal framework, a stable political environment, and strong protections for property rights, making it an ideal location for company registration.

      Client Feedbacks

      "They were always available to answer my questions and provided clear, concise information that made the entire experience seamless".

      "Manimama OU`s attention to detail and dedication to client satisfaction truly set them apart".

      "I was particularly impressed by their prompt communication and the personalized approach they took to address my specific needs".

      Manimama as the Best Solution for Your Company Formation in Costa Rica

      Choosing the right partner for company registration is crucial for a smooth and successful business launch. At Manimama, our legal experts specialize in navigating complex legal landscapes, providing holistic solutions tailored to your needs.

      Comprehensive Legal Expertise
      Since our inception, Manimama has been at the forefront of tackling intricate legal challenges with innovative and thorough solutions. Our team of dedicated lawyers evolves alongside our firm, reflecting our people-centric philosophy and commitment to excellence.

      Results-Driven Approach
      Manimama is a results-oriented law firm that offers an extensive array of legal services to both individuals and corporate entities. We pride ourselves on maintaining the highest standards of integrity and a "client-first" approach, leveraging our extensive skills and knowledge to achieve the best outcomes for our clients.

      Global Presence and Local Expertise
      Our journey began with the establishment of Manimama OU's first European office in Estonia, a country renowned for its progressive regulation of virtual currencies, international investments, fintech, and gambling sectors. Estonia’s favorable tax system and digital-friendly investment climate provided a robust foundation for our expansion.

      Community Commitment
      At Manimama, we believe in giving back to society and making a positive impact. Our commitment to social responsibility is integral to our operations, ensuring that we contribute to making the world a better place while helping our clients achieve their business goals.

      By choosing our company formation service in Costa Rica, you are partnering with a law firm that values integrity, expertise, and client satisfaction. Let us help you set up your company in Costa Rica and pave the way for your business success.

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