Share
Share 
ShareCompliance calendar and important dates
This compliance calendar consolidates the main important dates and obligations that companies in Costa Rica must meet with entities such as the Ministry of Finance, the CCSS, the MEIC, and other regulatory bodies. Its purpose is to facilitate timely control of tax, labor, and administrative deadlines, supporting organizations in regulatory compliance, operational planning, and the prevention of risks caused by omissions or delays.
January 2026
Annual obligation for active and inactive companies.
It is recommended to process it in advance.
As of January 2026, this return will be filed on a monthly basis.
The final annual return corresponding to the 2025 period must be filed within the first ten (10) calendar days of January 2026 and must indicate period 202512.
For amended returns or late filings corresponding to periods prior to 2025, the applicable year must be indicated and month 12 must be selected.
Payment of education and culture stamp tax. (Companies only)
VAT filing and payment.
The indicated dates correspond to institutional planning and may be adjusted due to administrative provisions or public holidays.
It is recommended to periodically verify the official channels applicable to the relevant period.
Filing of the Simplified Regime quarterly return (if applicable).
An alternative tax regime that allows smaller companies and businesses to comply with their tax obligations in a simpler and more streamlined manner.
Solidarity tax for the strengthening of housing programs filing and payment.
The indicated dates correspond to institutional planning and may be adjusted due to administrative provisions or public holidays.
It is recommended to periodically verify the official channels applicable to the relevant period.
The indicated dates correspond to institutional planning and may be adjusted due to administrative provisions or public holidays.
It is recommended to periodically verify the official channels applicable to the relevant period.
The indicated dates correspond to institutional planning and may be adjusted due to administrative provisions or public holidays.
It is recommended to periodically verify the official channels applicable to the relevant period.
Payment corresponding to the first quarter of the municipal business license fee.
