DOING BUSINESS IN COSTA RICA
SPECIFIC TAXES
Reviewed by Sergio García, Alvaro Castro and
Gabriela González, KPMG Asesoría Fiscal
& Alonso Arroyo, BLP
General Overview
The Costa Rican tax system is based on Consumption Taxes (Sales Tax, Excise Taxes, and Import Duties), Income Tax, and Real Estate Tax and other Municipal Taxes. Many other specific taxes apply on certain transactions or selected industries (e.g. transfer taxes or taxes on gambling activities). The relative importance of income tax has steadily increased over the years, when compared with indirect taxes, especially sales tax.
