Simplified Tax Regime (RTS)

The Simplified Tax Regime (RTS) is an option offered by the Ministerio de Hacienda designed for small businesses, with simpler rules than the Regimen Tradicional (quarterly declaration instead of monthly for IVA — see ficha de IVA — and simplified income calculation).

Current legal framework: Decreto Ejecutivo N° 43881‑H, amended by Decreto N° 45209‑H, in force since October 13, 2025. This reform expands the permitted activities from 14 to 22, and raises the allowed annual purchase limit.

Requirements to qualify (2026):

• The value of fixed assets must not exceed 350 base salaries (₡161,770,000 in 2026).
• Maximum 5 people working in the business, in addition to the taxpayer themselves (whether paid or not).
• The economic activity must be among the 22 activities permitted by the regime in 2026 — not all businesses qualify; you must confirm whether the specific activity is on that list.
• It applies to both individuals and corporations (personas jurídicas), provided they meet the above requirements.

How to register: registration is entirely online via TRIBU‑CR (ovitribucr.hacienda.go.cr), using the username and password from the Oficina Virtual Integrada (OVI). Log in to "Administracion Tributaria", then "Registro de Contribuyentes", and look for the regime modification section to select "Regimen de Tributacion Simplificada" among the available options.

Note for a new restaurant: it is advisable to confirm with an accountant whether the activity of "restaurantes y servicios de comida" is among the 22 activities permitted by the RTS at the time of registration with Hacienda (see ficha de inscripción as taxpayer), as this determines whether you file IVA monthly (Regimen Tradicional) or quarterly (RTS).