Company Registration in Costa Rica

Registration fee is from 2300 €

Registration period — 2 days

Minimum authorized capital - not established

Remote opening — yes

Financial statements — yes

The Republic of Costa Rica is one of the most stable jurisdictions in Central America, offering favorable conditions for international business. Thanks to its territorial tax system, fast registration procedure, and the possibility of 100% foreign ownership, the country is in demand among owners of IT companies, trading businesses, consulting agencies, e-commerce projects, and other international ventures.

Why open a company in Costa Rica?

Costa Rica is a promising jurisdiction for international business thanks to its stable legal system, openness to foreign investors, and fast company registration procedure.

Company registration in Costa Rica is often used for:

  • international trade;

  • IT companies;

  • software development;

  • SaaS projects;

  • e-commerce;

  • digital services;

  • consulting business;

  • marketing agencies;

  • online platforms;

  • select cryptocurrency projects (after legal analysis);

  • gaming and e-tech companies.

An important advantage of registering a business in Costa Rica is its territorial tax system, under which income from foreign sources is not subject to corporate tax under certain conditions. That is why this jurisdiction is regarded by international entrepreneurs as one of the options for conducting foreign economic activity.

Maira Consult provides turnkey support for company registration in Costa Rica together with local licensed partners. We ensure business setup in Costa Rica and full legal support, document preparation, communication with the registrar, and ongoing corporate support.

Costa Rica advantages

1

Territorial tax system for foreign income

2

Company registration is possible within 24-48 hours

3

100% foreign ownership with no residency requirements

4

High level of confidentiality for owner information

5

Suitable for international trade, IT, and digital business

General Information

Registration Features

In Costa Rica, the most popular forms of doing business are

  • Limited Liability Company (S.R.L.) and
  • Corporation (S.A.).

Both forms allow 100% foreign ownership, do not impose residency requirements for owners or directors, and are suitable for international commercial activity.

Company Name

The company name is checked for uniqueness in the Registro Nacional (National Registry of Costa Rica) and must include a designation of the chosen legal form: "S.A." for Sociedad Anónima or "S.R.L." / "Ltda." for Sociedad de Responsabilidad Limitada. The name may be in Spanish or English.

Authorized Capital

The law does not set a minimum share capital for most companies. Its amount is determined by the founders depending on the needs of the business.

Director

A company director can be an individual of any nationality. There are no Costa Rican residency requirements.

Shareholders

Companies can be wholly owned by foreign individuals or legal entities.

  • To register an S.R.L., two members are initially required; after registration is completed, the corporate rights can be transferred to a single owner or another person.

Financial Reporting

Companies are required to comply with local corporate and tax law requirements. The scope of reporting depends on the type of activity and the presence of tax obligations.

Taxation

Costa Rica applies a territorial taxation principle, under which income from foreign sources is generally not subject to corporate taxation in the country, provided the legal requirements are met.

Regardless of whether it conducts activity in Costa Rica, every registered company, active or inactive, is required to pay a separate corporate tax on legal entities (Impuesto a las Personas Jurídicas) annually by January 31. The amount depends on the company's status: for inactive companies it is fixed and small, while for active companies it depends on gross income. Inactive companies must additionally file an annual informational declaration of assets and submit data to the register of beneficial owners. Failure to pay the tax for three consecutive years in a row may result in the company's forced liquidation by the registry.

Confidentiality

Information about shareholders is not publicly available in the open state registry. At the same time, data on ultimate beneficial owners is submitted to the relevant state register in accordance with legal requirements.

Stages of company registration

01

Choosing the name and form of the company

We select the optimal corporate form, Sociedad Anonima (S.A.) or Sociedad de Responsabilidad Limitada (S.R.L.), in accordance with the business objectives.

02

Preparation and collection of documents

We put together the package of documents, verify information about the founders, and agree on the company structure.

03

Identification of company participants

We carry out KYC procedures and document verification in accordance with the requirements of local legislation.

04

Formation of the share capital (if necessary)

If necessary, the structure and amount of the share capital are determined.

05

Company registration

Once all documents have been agreed, a local notary draws up the Escritura Constitutiva (the company's articles of incorporation), after which the documents are submitted to the state registry of Costa Rica. Registration usually takes 24 to 48 hours.

After registration, the company must register with the Dirección General de Tributación (the Tax Administration of Costa Rica) and fulfill its tax obligations in accordance with current legislation.

06

Receiving of corporate documents

Once registration is complete, you receive the articles of incorporation (Escritura Constitutiva), an extract from the registry, the legal entity identification number (cédula jurídica), and other constitutive documents of the company.

07

Legalization of documents (if necessary)

If necessary, we arrange for apostille certification and official translation of the documents.

08

Delivery of corporate documents

We send the original documents by courier service to any country in the world.

Answers to the Most Common Questions:

In most cases, the company is registered within 24-48 hours after signing and submitting the required documents. The full corporate document package with an apostille or translation (if needed) can be ready within 5-9 business days.
No. Company registration in Costa Rica is carried out remotely. All required documents can be signed in accordance with local legal requirements without the founder's personal presence.
Yes. Starting a business in Costa Rica allows for 100% foreign ownership of the company. Founders can be individuals or legal entities from any country.
No. The director or manager can be a foreign citizen. There are no requirements to obtain Costa Rican residency or citizenship.
Business registration in Costa Rica is often used for international trade, IT business, software development, consulting, e-commerce, digital services, online platforms, gaming projects, and select cryptocurrency projects after a preliminary legal review.
Annual maintenance includes maintaining the registered legal address, paying the mandatory corporate fee, and fulfilling corporate requirements under the laws of the Republic of Costa Rica. The cost depends on the scope of services required.

Our Contacts

Phone

+380 97 527-66-30

Client Relations Department

+380 73 427-66-30

Address

Kyiv, 01054, Ukraine,

40B Ivan Franko St., office 207

Legal information

MAIRA LLC

EDRPOU code: 38202700

Jurisdiction: Ukraine

Working hours

Monday – Friday: 09:00 – 18:00

Saturday – Sunday: closed

We respond to inquiries within 15–30 minutes during working hours

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International Law Company Maira Consult