From Incorporation to Tax Registration

Forming a company in Costa Rica follows a structured legal and administrative process conducted through licensed public notaries and government registries.

Below is a detailed breakdown of each stage.

Step 1 - Corporate Planning and Structuring

Before incorporation, founders must determine:

• Shareholder structure

• Director appointments

• Corporate purpose

• Registered address

For regulated or high-risk sectors (crypto, gaming, fintech), structuring decisions should be made with compliance considerations in mind.

Step 2 - Notarial Incorporation

All Costa Rica companies are incorporated through a public notary.

The notary prepares and files:

• Articles of Incorporation

• Shareholder registry

• Director appointments

• Corporate bylaws

These documents are submitted to the Registro Nacional for formal registration.

Step 3 - Corporate Identification Number

Upon approval, the company receives its Cédula Jurídica, which functions as the official corporate identification number.

This ID is required for:

• Tax registration

• Contracts

• Banking applications

• Licensing procedures

Step 4 - Corporate Tax Registration

Inscripción ante la Administración Tributaria

before the Dirección General de Tributación.

This process includes:

• Activity classification

• Tax regime designation

• VAT applicability assessment

Even companies operating offshore must register.

Step 5 - Municipal Licensing

If the company maintains a physical presence or operational office, it must obtain a Municipal Business License (Patente Comercial).

Municipalities may review:

• Office zoning

• Activity classification

• Fire and health compliance

Timeline Overview

• Incorporation: 2–3 weeks

• Tax registration: 1 week

• Municipal permit: up to 8 weeks

Conclusion

Costa Rica company formation is a legally structured yet efficient process when coordinated through experienced notarial and corporate service providers.