Corporate taxes

摘要

The main taxes levied on businesses in Costa Rica are corporate income tax, employer social-insurance tax, import duty, sales tax and withholding tax. However, various foreign-investment incentive programmes reduce many of these taxes or provide exemptions, especially in the country's free-trade zones. Business income from a foreign source is generally tax exempt. Taxpayers are required to file their taxes via a dedicated government web portal . Tax payments can be made electronically through authorised bank websites.