Costa Rica
The Costa Rican S.R.L. is a lean vehicle that can be 100% foreign owned, perfect for nomads and founders, providing robust asset protection and access to a territorial tax system with minimal administrative overhead.
Key Benefits
Costa Rica only taxes income generated within its borders. For international founders, this means any revenue earned from clients outside Costa Rica is typically subject to 0% local corporate income tax.
Often called the "Switzerland of Central America," Costa Rica is the oldest democracy in the region with a robust, civil-law legal system that prioritizes foreign investor protections.
Unlike the Sociedad Anónima (S.A.), which requires a full board (President, Secretary, Treasurer) and a Comptroller, the SRL only requires one Manager (Gerente). You can be the sole owner and the sole manager as a foreigner.
Costa Rica is an OECD member, an SRL is generally viewed more favorably by international banks than companies from "blacklisted" island jurisdictions.
Tax Overview
VAT
0% for exported services. 13% for services/goods sold locally.
Corporate Income Tax
0% on Foreign Sourced income. Progressive rates apply only to local income.
Corporate Franchise Tax
Annual Franchise tax
Formation Process
The process begins with the selection of a unique company name and the appointment of at least one Manager. We finalize the articles of organization, which include the designation of quota-holders and the registered office address in Costa Rica.
A Costa Rican Notary Public executes the formal deed of incorporation. This stage formally establishes the legal structure of the SRL, allowing for the subsequent transfer of shares (quotas) to any individual designated.
The notarized deed is submitted to the National Registry for official publication. Once processed—a step that can be finalized within the three-day window—the company is assigned its legal identification number and gains full legal personality.
Pricing
Formation Package
$2,500
Annual Maintenance
$1,245/year
Learn More
The Costa Rican S.R.L. offers a simplified governance structure requiring only a single manager, making it the ideal vehicle for founders to maintain full control without board bureaucracy. It leverages a territorial tax system for global income while serving as a primary gateway to Investor Residency.
Formation of a Costa Rica S.R.L. in Costa Rica typically takes 3-5 business days once KYC documents have been submitted and verified.
The formation package starts at $2,500. Annual maintenance is $1,245/year. All-inclusive — no hidden fees.
Costa Rica applies the following taxes to this entity type: VAT: 0%/13% (0% for exported services. 13% for services/goods sold locally.). Corporate Income Tax: 0% (0% on Foreign Sourced income. Progressive rates apply only to local income.). Corporate Franchise Tax: $200 (Annual Franchise tax).
The package includes: Government Initialization Fee, Standard set of Incorporation Documents, UBO Declaration Filing, Local Representative authorization for UBO.
Form your Costa Rica S.R.L. in Costa Rica and have your entity ready in 3-5 business days.
Entity Engine is a private facilitation platform, not a government agency or law firm. Information is general only (not legal/tax advice). Filings are completed by regulated third-party partners. Terms.