Costa Rica's standard tax year runs from 1 October to 30 September. Alternative tax years are allowed.
Annual tax returns must be filed within 2 months and 15 days after the end of the tax year.
Resident companies in Costa Rica are required to make 3 provisional tax payments; first in March, second in June, and third in September. The total provisional payments must be equal to the greater of 75% of the previous tax year's tax liability, or 75% of the average annual tax liability in the previous 3 years.
The balance is due with the annual tax return.
E-filing is obligatory in Costa Rica.