Costa Rika

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Costa Rika



Costa Rika is translated from Spanish as «rich coast». This is small country in the Central America, located in the Isthmus connecting the North and the South America. The Northern part of the country borders with Nicaragua, south-east – with the Panama Republic. Costa Rika has access to the Pacific Ocean and the Caribbean Sea. 

Costa Rika is member of the United Nation Organization and Organization of American countries.

The main aim of the state’s international policy is encouragement of continuous development of human rights and freedoms for the save of stability and further growth.

Country economy is based on tourism, agriculture, manufacture and export of electronic devices. The main features of the country are political stability, qualified human resources and tax privileges, which make its more attractive for the international investments. 

1. LAW

Basic rules and requirements regarding registration and activity of companies in Costa Rika contained the Commercial Code, Law No. 3284.


2.1. Types of companies

Joint Stock Corporation is one of the most popular form of the company.

Company names shall obligatory include the following abbreviation S.A., «Sociedad de Responsabilidad Limitada», Ltda, Limitada, SRL or LLC.

2.2. Main legal requirements

Minimum quantity of shareholders – 2 individuals or 2 legal entities. The company shall keep a shareholders register compulsory. Public register contains information only on initial company’s founders. Further transfer of corporate rights is reflected only in company’s register signed by the company’s director.

Minimum quantity of directors – 3 individuals: president, secretary, treasurer. No residency requirement for them.

Nominal service is allowed.

The company shall have residential registration agent responsible for all incoming correspondence addressed to the name of the company.


Tax laws of Costa Rika are based on the territorial principle – profit from commercial activity outside of the country are tax exempt..


Not applicable.


Costa Rika is not the party of any double tax avoidance agreements. The state signed with the USA the treaty about tax information exchange for the such purposes, as: tax law compliance and fight against tax dodging.