Entity Formation in Costa Rica

Ready for a permanent Costa Rican presence? We help you incorporate the right way, and stay alongside you for the accounting, payroll, and compliance that follow. Independent advice, including telling you when it is too early.

  • Independent advice
  • Vetted partners
  • Honest timing

What incorporating in Costa Rica means

A Sociedad Anónima (S.A.) is the standard vehicle for a permanent business presence, formed by public deed before a notary and Registro Nacional entry. Smaller or US-parented operations increasingly use a Sociedad de Responsabilidad Limitada (S.R.L.), a simpler LLC-style form. When you form one, you become the legal employer and operator in Costa Rica, with full control and no per-employee EOR fees, in exchange for the setup time and the ongoing obligations.

01

Your own company

Your own S.A. or S.R.L. makes you the legal employer and operator in Costa Rica, with full control of employment terms and a local brand presence.

02

Lower cost at scale

No per-employee EOR fees. For permanent, proven headcount, owning the entity is more cost-effective than ongoing EOR arrangements.

03

Setup takes time

Incorporation itself can move quickly once the notarial deed is signed, but you cannot employ anyone until Registro Nacional entry completes, plus separate registration with Hacienda and the CCSS. Timing the move matters, which is why many companies bridge with an EOR first.

How incorporating in Costa Rica works, step by step

From structuring the company to operating it compliantly.

01 — Structure & prepare

We confirm incorporation is right for you, then prepare the constitutive deed, run the company-name availability check, and arrange your registered Costa Rican office address.

02 — Capital & notarisation

The constitutive deed is executed before a Costa Rican notary, who is a licensed attorney, as required by law. There is no statutory minimum share capital for an S.A. or S.R.L.: capital is expressed in colones and divided into shares, with each founder subscribing at least one.

03 — Register the company

The notarised deed is filed electronically with the Mercantile Section of the Registro Nacional, typically via the CrearEmpresa platform, then the company registers with Hacienda for corporate tax and with the CCSS before it can employ anyone.

04 — Operate & stay compliant

Business bank account, then ongoing accounting, payroll, filings, and annual reporting, all of which we can run for you.

What incorporating in Costa Rica costs

Two kinds of cost: the one-off formation, and the ongoing operating obligations. Costa Rica’s formation cost is low; the real commitment is the ongoing compliance. We give you a clear figure before you commit.

Share capital & formation

No statutory minimum share capital for an S.A. or S.R.L., so there is little to deposit before you incorporate. The Registro Nacional’s registration fee for a standard commercial company is CRC 46,220, plus separate notarial fees on top.

Corporate tax

30% standard rate on gross income above CRC 119,174,000/year. A progressive scale of 5%, 10%, 15%, and 20% applies to smaller companies below that threshold.

VAT

Standard IVA is 13% (reduced rates of 4%, 2%, 1%, and 0.5% apply to specific goods and services). Registration as a taxpayer is mandatory from the first taxable transaction; there is no minimum-revenue threshold to cross first.

Ongoing obligations

Accounting, monthly payroll (income tax and CCSS contributions), the December aguinaldo run, corporate tax and VAT filings, and an annual income tax return due by 15 March, all of which we can manage for you.

Why form your Costa Rican company through Bradford Jacobs

Why companies incorporate in Costa Rica through us rather than a one-off formation agent.

We advise you on the best time to incorporate

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

End-to-end, not just the paperwork

We do not disappear after registration. We stay on for the accounting, payroll, and compliance, so your company runs, not just exists.

  • Beyond registration
  • Ongoing compliance
  • One team throughout

The right specialists, in place

Notary, tax, and accounting partners we have vetted and worked with in Costa Rica, coordinated for you, so the process moves and nothing gets missed.

  • Vetted specialists
  • Coordinated for you
  • Nothing gets missed

Two decades of formations

Two decades forming and running entities across global markets, with the local knowledge to keep you compliant and out of the common traps.

  • Incorporations
  • Legal & tax partners
  • Traps avoided

We run it after you form it

Incorporation is the start, not the finish. We stay on for accounting, payroll, tax filings, and annual accounts, so your company operates from day one without you building a local finance function.

  • Full back office
  • Accounting & payroll
  • Annual accounts

The gap between signing the deed and being allowed to hire

A growing business hits a good quarter and someone says, let us just set up a proper Costa Rican company. It sounds responsible. It usually is not, yet. Here is what people expect against what happens in practice.

Employment & payroll obligations

Expectation: sign the deed and you are open for business. Reality: the notarial deed is only the first step; you cannot legally employ anyone until Registro Nacional entry completes and you are separately registered with Hacienda and the CCSS, which takes real coordination, not just a signature.

Tax, filing & reporting obligations

Expectation: we can always reverse it. Reality: dissolving a company needs a shareholder resolution and a winding-up process. And once it exists, the obligations do not stop: annual income tax return, monthly CCSS and payroll filings, VAT returns, and the December aguinaldo run, every year, whether or not the company is actively trading. None of this is a reason not to incorporate. It is a reason to do it at the right time, with the right partners already in place.

What we handle for your company

Beyond incorporation, we can run the full back office for your company.

Compliant payroll

Compliant Costa Rican payroll and employment administration, issued and maintained for you.

Payroll & filings

Monthly payroll run, with income tax and CCSS contributions calculated, withheld, and filed each month.

Statutory benefits

All statutory benefits administered: annual leave, sick pay, maternity and paternity leave, the aguinaldo, notice and severance.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on incorporating and running a company in Costa Rica.

How long does it take to incorporate in Costa Rica?

The notarial deed itself can be signed quickly once documents and the registered address are ready, and the Registro Nacional’s own qualification step typically runs about two business days once filed electronically. In practice, allow longer once the name check, notary scheduling, and separate Hacienda and CCSS registrations are added in. You cannot legally employ anyone until all of that completes, which is why timing matters and why many companies bridge with an EOR first.

No statutory minimum. Capital is expressed in colones and divided into shares, with each founder subscribing at least one. The Registro Nacional’s registration fee for a standard commercial company is CRC 46,220. The real cost is the ongoing accounting and compliance, which we can run for you.

Yes. There is no residency or citizenship requirement for shareholders or directors; a non-resident individual can hold shares and sit on the board. An S.A. needs a minimum of two founding shareholders at incorporation. You will need a registered Costa Rican office, which we arrange.

Incorporate when you have permanent, proven headcount and want full control, and the per-head savings justify the ongoing costs. Use EOR while you are still validating the market or need people working quickly. Most companies start with EOR and incorporate later. We advise on the crossover.

Accounting, monthly payroll (income tax and CCSS contributions), the December aguinaldo run, corporate tax and VAT filings, and an annual income tax return due 15 March. We can run all of it so the entity stays compliant without you building a local finance function.

Yes, and it is how most companies use us. Beyond incorporation we provide ongoing accounting, payroll, and compliance, so your Costa Rican company operates smoothly from day one without hiring locally for back office.

Ready to form your company in Costa Rica?

Tell us your plans for Costa Rica and we will tell you honestly whether now is the time to incorporate, then handle it end to end if it is, usually scoped within a day. No formation-mill upsell, just the right call.

Tax, company, and labour data verified July 2026 (CCSS, Ministerio de Hacienda, the Costa Rican Registro Nacional, PwC). Figures change; we confirm the current position when we scope your formation.