Labor Companies are Exempt from CCSS’ Employer Contribution Tax

Empresas Laborales Exoneradas del Impuesto de Cuota Patronal CCSS

What is a Labor Company? A labor company is defined as a community of workers who have united efforts and capital to start a business. They are recognized as formal companies given that: Tax Benefit These companies receive the tax benefit of exemption from the employer contribution tax because ...

Tax Exemptions for Global Income

In a globalized environment, increasingly more businesses and individuals generate income in various countries. A key issue is how these incomes are taxed by the tax authorities of each country. In the case of worldwide income, there are certain tax exemptions that can be highly beneficial. In Costa Rica ...

NGO Donations as Tax-Deductible Expenses: Benefits and Requirements

Donaciones a ONGs

Donating a portion of profits to non-governmental organizations (NGOs) can benefit a company in various ways, both financially and in terms of social responsibility. Below, we explore the main benefits and the specific requirements for these donations to be tax-deductible in Costa Rica. Benefits of donating to NGOs ...

Income Tax Exemption for SMEs

Exoneración del Impuesto sobre la Renta a Pymes

An Incentive for Growth Micro, small, and medium-sized enterprises (SMEs) play a crucial role in the economy by fostering innovation, generating employment, and contributing to sustainable development. To support this vital sector, a significant tax incentive has been established: the income tax exemption, also ...