Measures that implement a “corporate flat tax” are effective 1 September 2017.
Previously, a corporate flat tax law had been declared unconstitutional. A new version of the corporate flat tax (unlike the prior version) takes into consideration whether or not the entity is registered as a taxpayer with the tax administration. The new law also provides tax brackets for calculating the new corporate flat tax and a calendar or schedule for collection of the tax.
Read a 2017 report (Spanish and English) [PDF 148 KB] prepared by the KPMG member firm in Costa Rica
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