Recently an annual tax on Costa Rica corporations was passed (act no. 9024) to raise money for the Ministry of Public Security. This tax will take effect on April 1st, 2012.
How much are we talking about? The due payment will depend on whether your corporation is active or inactive.
If your company is registered before the tax authorities it is considered active. Your tax will be somewhere between $265 to 350.
If your company is not registered before the tax authorities and it’s sole purpose is to hold assets (e.i. Your beautiful beachfront condo in Jaco Beach) then it is considered inactive. your tax will be somewhere between $135 to $175.
If you have a company that you do not need you can dissolve it. Otherwise the tax will be due in April of every year.