2025 Corporation Tax Payment
Starting January 1st, the tax on legal entities (corporation tax), which must be paid annually by commercial companies in accordance with Law 9428, is now available for payment. The deadline to pay this tax without incurring penalties or interest is January 31st.
Since there have been no changes to the parameter used to calculate this tax —the base salary of the Judicial Power’s Office Clerk I position, as established in Law 7337—, the amounts due in 2025 remain the same as those for the past four years, as follows:
Non-income-tax-paying entities: must pay 15% of the base salary, which equals ¢69,330.
Entities registered under the Simplified Taxation Regime, those reporting zero income or no activity (Box No. 35), or those reporting gross income below 120 base salaries (less than ¢55,464,000): must pay 25% of the base salary, or ¢115,550.
Entities with gross income between 120 and 280 base salaries (less than ¢129,416,000): must pay 30% of the base salary, equivalent to ¢138,660.
Entities with gross income exceeding 280 base salaries: must pay 50% of the base salary, which corresponds to ¢231,100.
As a reference, 1 USD equals 515 colones on January 6, 2025.
Source: Tax on Legal Entities Law 9428, dated March 21, 2017.