Costa Rica: Corporation “flat tax” updated | KPMG | GLOBAL

Costa Rica: Corporation “flat tax” updated

Costa Rica: Corporation “flat tax” updated

Law N° 9428—previously declared unconstitutional due to the approval procedure inconsistencies—has been updated and provides for the “corporation flat tax.” This “new” tax establishes an applicable progressive rate.


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The flat tax considers whether the entity is registered as a taxpayer or not. Also, (if registered) the law considers the gross amount accrued by the entity during the tax period. 


Read a March 2017 report (Spanish/English) [PDF 541 KB] prepared by the KPMG member firm in Costa Rica

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