Annual Corporate Tax – All corporations registered before the National Registry are subject to pay an annual tax due by January 31^st each year. Corporations that are active and registered as a tax payer are levied with a separate VAT Tax and/or Income Tax.

Property Tax & Garbage Collection – Property Tax is due by March 31^st each year to the Municipality where the property is located. The Tax is set by the Municipality with the amount determined by the location and use. This is variable and a Declaration relative to this must be made every 5 years.

Home Luxury Tax – Due on January 15^th each year. The Home Luxury Tax applies to those who own properties with a residential, occasional or recreational use, and whose construction value and fixed and permanent installations exceed ¢137 million colones.