Income Tax Return

The income tax applies to every natural person with a profit‑making activity and to every company registered in Costa Rica. It is filed with the Ministerio de Hacienda.

Deadline: the income‑tax return for the 2025 fiscal period is due on March 16, 2026 (some sources indicate March 15; the exact deadline may shift by one day depending on the weekend — confirm the exact date in the Hacienda tax calendar before filing). This deadline applies equally to natural persons with profit‑making activity, liberal professionals, and companies under the Traditional Regime.

Important system change: starting in 2026, the income‑tax return is filed exclusively through the TRIBU‑CR platform (which replaced ATV). The form was traditionally known as D-101, but because of the system change it is important to confirm at the time of filing whether the name or number of the form has changed within TRIBU‑CR (similarly to how the D-104 VAT form became Formulario 150 — see the VAT sheet).

Where to file: Oficina Virtual Integrada (OVI), at ovitribucr.hacienda.go.cr.

Note for businesses in the Simplified Taxation Regime (RTS): this simplified regime has its own filing rules (see the VAT sheet); confirm with an accountant or directly with Hacienda whether the business files income tax differently because it is under RTS.

General recommendation: due to the complexity and penalties for late filing, most businesses (including a new restaurant) hire an authorized public accountant for this return, especially in the first year of operation while learning the TRIBU‑CR system.