Costa Rica: company formation
Sociedad de responsabilidad limitada (SRL) or sociedad anónima (SA) · Americas
Updated on 3 November 2026 · Published under the responsibility of Jason Pivron, director · Who we are
SRL in Costa Rica — company, registered office, banking file and annual upkeep, run by us, with a local correspondent where we have one.
Who this jurisdiction suits
- Corporate income tax: 30% (reduced rates for small companies) (to be checked with the tax authority).
- Law 9416 of 2016: every company reports each year, by 30 April, its capital structure and final beneficiaries to the Transparency Register kept by the Central Bank (Central Directo platform).
- Every company pays an annual tax on legal entities (Law No. 9428 of 2017), even when inactive.
- Sociedad de responsabilidad limitada (SRL) or sociedad anónima (SA), registered at the Registro Nacional (register of legal persons).
What it does not solve
- Local representative and address required; annual filing obligations to anticipate.
- Survey data not verified by on-the-spot counsel: banking access and substance are established case by case, and minimum capital remain to be established.
Conditions to meet
Source (30 September 2026): moore-global.com (to be checked)
Usual capital, no legal source cited: to be checked
Banking access to be assessed at the interview, not surveyed here: no bank is promised on the strength of a survey.
Substance to be assessed depending on the activity; local criteria remain to be checked with on-the-spot counsel.
Our assessment for Costa Rica; to be checked.
Registered office and office on quotation, after review of the file.
Our offer in Costa Rica, internal catalogue.
Registration in Costa Rica: Registro Nacional (register of legal persons). Source: rnpdigital.com (to be checked)
Services and prices
Starting prices excluding tax, government fees included.
See the other 13 services in this jurisdiction
Firm price after the call: several shareholders, indirect ownership or a regulated activity change it.
Costa Rica: what is specific to it
- Law 9416 of 2016: every company reports each year, by 30 April, its capital structure and final beneficiaries to the Transparency Register kept by the Central Bank (Central Directo platform). Source: bccr.fi.cr
- Every company pays an annual tax on legal entities (Law No. 9428 of 2017), even when inactive. Source: rnpdigital.com (to be checked)
Reviewed on 30 September 2026.
Costa Rica compared with El Salvador and Curaçao
| Costa Rica | El Salvador | Curaçao | |
|---|---|---|---|
| Usual company form | SRL | S.A. de C.V. | BV |
| Corporate taxation | 30% (reduced rates for small companies) | 30% (25% if taxable income does not exceed USD 150,000) | 15% up to ANG 500,000 of profit, 22% above (since 2023) |
| Share capital | Not established | USD 2,000 | Not established |
| Incorporation time | About 3 days (CrearEmpresa platform) | Up to 5 business days (CNR) | Not established |
| Banking access | Demanding | Demanding | Demanding |
| Substance requirement | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own |
| Our services | from 5,190 € | from 5,290 € | from 4,719 € |
To be checked against each profile. The page for El Salvador → · The page for Curaçao →
Registered office and premises in Costa Rica
From 1,390 €. Registered office service →
How it runs
- Scoping and file assembly
- Apostilles and translations
- Filing on site
- Obtaining the permit
- Tax number and next steps
For Costa Rica, the register is kept by Registro Nacional (register of legal persons) and the usual time is About 3 days (CrearEmpresa platform).
Steps as recorded on 21 September 2026.
Group: Latin American structure · Our fees → · What we do for you →
Company formation in Costa Rica: frequently asked questions
How much does it cost to set up a company in Costa Rica?
Our services in Costa Rica start at 5,190 €, excluding tax. Firm quote before signature.
How long does it take to register a company in Costa Rica?
About About 3 days (CrearEmpresa platform) once the file is complete.
Where is a company registered in Costa Rica?
With the Registro Nacional (register of legal persons) (source: rnpdigital.com).
What is the corporate tax rate in Costa Rica?
30% (reduced rates for small companies) (data as of 21 September 2026; source: moore-global.com; to be checked). Not tax advice.
What share capital is usual in Costa Rica?
Not established: usual capital, not a legal minimum; to be checked.
Why set up a company in Costa Rica?
Corporate income tax: 30% (reduced rates for small companies) (to be checked with the tax authority). Law 9416 of 2016: every company reports each year, by 30 April, its capital structure and final beneficiaries to the Transparency Register kept by the Central Bank (Central Directo platform). Every company pays an annual tax on legal entities (Law No. 9428 of 2017), even when inactive. Sociedad de responsabilidad limitada (SRL) or sociedad anónima (SA), registered at the Registro Nacional (register of legal persons).
What are the drawbacks of a company in Costa Rica?
Local representative and address required; annual filing obligations to anticipate. Survey data not verified by on-the-spot counsel: banking access and substance are established case by case, and minimum capital remain to be established.
Costa Rica or El Salvador or Curaçao: where do our services start?
from 5,190 € in Costa Rica; from 5,290 € in El Salvador; from 4,719 € in Curaçao, excluding tax.
Costa Rica or El Salvador or Curaçao: how does corporate tax compare?
Costa Rica, 30% (reduced rates for small companies); El Salvador, 30% (25% if taxable income does not exceed USD 150,000); Curaçao, 15% up to ANG 500,000 of profit, 22% above (since 2023); to be checked.
Costa Rica or El Salvador or Curaçao: which is faster to register?
Costa Rica in About 3 days (CrearEmpresa platform); El Salvador in Up to 5 business days (CNR); Curaçao in Not established, usual times.
Where these figures come from
Recorded on 21 September 2026; to be checked; banking and substance: our assessment. How we source these figures →