Corporate Tax (Impuesto a las Personas Jurídicas) and Formulario 272

Every company registered in Costa Rica (SRL or S.A.) must fulfill two annual obligations before the Ministerio de Hacienda, regardless of whether it is active or operating or not:

1. Impuesto a las Personas Jurídicas (IPJ): it is a tax that is paid each year, in January. For the fiscal period 2026, the payment deadline is January 31, 2026. The amount depends on whether the company is active (registered with Hacienda with economic activity) or inactive, and is calculated based on the minimum wage (₡462,200 in 2026): rates range between ₡69,330 and ₡231,100 depending on the case. The applicable exemption amount for small companies in 2026 was ₡143,000,000 in assets — confirm the exact applicable rate with an accountant.

2. Formulario 272 (formerly D-195) — Declaración Informativa de Personas Jurídicas Inactivas: mandatory ONLY for companies that do not carry out profit‑making activities (inactive companies, used for example solely to hold a property). It is not a tax to be paid; it is purely informational: it reports the company's asset situation at the end of the fiscal year (January 1 to December 31). The deadline is April 30 each year.

Important note: these two obligations apply even if the company is not operating any business — many people use a company just to hold a property in their name, and they must still pay the IPJ and, if applicable, file Formulario 272. Failure to pay the IPJ can result in penalties and prevent subsequent procedures before the Registro Nacional (such as the certification of legal personality).