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14.3. Calendar of Important Compliance Events

Tax Year

Costa Rica's standard tax year runs from 1 October to 30 September. Alternative tax years are allowed.

Tax Return Filing

Annual tax returns must be filed within 2 months and 15 days after the end of the tax year.

Tax Payments

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.

Availability of E-Filing

E-filing is obligatory in Costa Rica.