+Luxury Tax: January 17th, Declaration every 3 years and payment every year, this tax is for properties valued at National Register with an amount higher than ¢137.000.000,00 Colones.

*VAT: every 15th of the month, currently known as Sales Tax. This one must be presented and paid by the 15th of each month.

*Passive Income Tax: every 15th of the month, currently known as Capital gains (for property rentals). This one must be presented and paid by the 15th of each month.

+Corporate Tax: This amount is due by January 31st, this fee is for having a corporation in Costa Rica.

+Property Taxes: This tax must be paid either monthly or quarterly of yearly for all properties own. If you have a property in Costa Rica, please contact your Municipality to pay your taxes.

**Partial Payments for Income Tax: June 30th, September 30th, December 31st.

+ Educational Stamp: only corporations pay this fee by February and march

+ Non-Active Corporations: Every year the non-active corporations need to file all assets by a declaration at the ATV (Hacienda or IRS web site)

+Income tax: This tax most be filled and pay before the 15th of march.

+RTBF: this must be filled every year it should show the shareholders of the corporation. It can be filled by you if you have an electronic signature (only citizens of Costa Rica can request this one), your lawyer can help you to file this form or you accountant with a POA.

+Yearly

*Monthly

**Every 3 months