Costa Rica

Corporate - Significant developments

Last reviewed - 06 October 2022

During the last year, new regulations to the Income Tax Law were approved. 

Executive Decree 43198-H became enforceable during the end of the year, and the previous regulations are no longer applicable. Despite the fact that in general terms the regulations has the same content and follow the same line as its predecessor, we highly recommend to consider an extensive review over any matter of interest over the current regulations.