Costa Rica Company Registration for Non-Resident: 2025 Complete Guide

Costa Rica Beach Shot

Originally published in October 2015. Updated October 2025 for accuracy and relevance.

Why Costa Rica Is a Top Destination for Non-Resident Entrepreneurs

Costa Rica has evolved into one of Latin America’s most business-friendly and transparent jurisdictions. Its combination of political stability, legal certainty, and sustainable development policies makes it ideal for investors seeking a secure, reputable base for international operations.

Key Advantages

Feature Why It Matters
Political Stability One of the region’s oldest democracies, ensuring predictable business conditions.
Reputation Costa Rica is recognized for ethical governance and not classified as a tax haven.
Strategic Location Central America hub—quick access to the U.S., Latin America, and the Caribbean.
Tax Benefits Foreign-sourced income is typically exempt from local taxation.
Pro-Business Legal Framework Robust corporate and property rights protection.
Global Banking Access Local banks maintain strong relationships with international financial institutions.

💡 Costa Rica offers a reputation-safe alternative to traditional offshore centers while maintaining efficiency and privacy for global investors.

Types of Companies Available for Non-Residents

Foreign entrepreneurs can register several company types in Costa Rica, but the two most popular are:

Entity Type Equivalent Structure Ideal For
Sociedad Anónima (S.A.) Corporation Medium to large-scale businesses, holding companies, or investors needing share transferability.
Sociedad de Responsabilidad Limitada (S.R.L.) Limited Liability Company (LLC) Smaller businesses or partnerships seeking flexibility and low maintenance.

Quick Comparison

Feature S.A. S.R.L.
Minimum Shareholders 2 2
Share Transfer Freely transferable Requires member approval
Management Board of Directors One or more managers
Ideal For Large enterprises SMEs and consulting firms

Benefits of Costa Rica Company Formation for Non-Residents

Benefit Explanation
Asset Protection Legally separates your personal and business assets.
International Credibility Costa Rica’s clean financial image enhances investor confidence.
Tax Optimization Exemption on foreign-earned income under the territorial tax system.
Banking Flexibility Easier local bank account setup compared to many offshore jurisdictions.
Confidential Ownership Limited public disclosure of shareholder details (while maintaining compliance with AML rules).
Access to Residency Business owners may qualify for investor or entrepreneur residency programs.

Potential Challenges for Non-Residents

Challenge Details
Language Legal and administrative processes are in Spanish. Translators or bilingual advisors are essential.
Bureaucracy Processes can involve multiple institutions; professional guidance helps avoid delays.
Due Diligence Enhanced AML and KYC regulations require full identity verification.
Ongoing Reporting Annual filings and beneficial ownership disclosure are mandatory.
Local Representation You must maintain a registered office and agent within Costa Rica.

💬 Professional legal and accounting assistance is strongly recommended for non-resident investors.

Requirements to Register a Company in Costa Rica

To register a company as a non-resident, you’ll need to provide the following:

  1. Proposed Company Name – Must be unique and approved by the National Registry.

  2. Registered Agent – A local Costa Rican representative or law firm.

  3. Shareholders and Directors – Minimum two individuals or legal entities (can be non-residents).

  4. Articles of Incorporation (Estatutos) – Outlining business objectives, capital, and governance.

  5. Proof of Identity – Notarized passport copies of shareholders/directors.

  6. Corporate Address – Physical location within Costa Rica (can be your agent’s office).

  7. Capital Declaration – No minimum capital required, but must be declared in local currency.

  8. Due Diligence Documents – Proof of funds, business plan, and compliance documentation.

Step-by-Step: Costa Rica Company Formation Process

Step Action Responsible Party
1. Consultation Assess your business objectives and structure options. Legal or corporate advisor
2. Name Reservation Reserve your company name with the National Registry. Legal representative
3. Document Drafting Prepare and notarize Articles of Incorporation. Notary Public
4. Registration File incorporation documents with the National Registry. Lawyer or agent
5. Tax ID (Cédula Jurídica) Obtain a corporate tax identification number. Dirección General de Tributación
6. Municipal License Apply for local business permit (Patente Municipal). Local municipality
7. Bank Account Setup Open a corporate account in a local bank. Company representative
8. Digital Signature (Firma Digital) Required for tax and government filings. Legal representative

⏱️ Estimated timeline: 3–5 weeks, depending on document processing and verification speed.

Taxation Overview for Costa Rica Companies

Tax Type Applies To Rate / Note
Corporate Income Tax Locally sourced income 5%–30% (progressive)
Foreign Income Income earned abroad Exempt under territorial system
VAT (IVA) Goods and services sold in Costa Rica 13%
Annual Corporate Tax All registered entities Fixed yearly amount (based on company size)

💡 Costa Rica’s territorial tax system makes it particularly advantageous for international entrepreneurs operating abroad.

How Our Professional Team Assists You

Service What We Provide
Incorporation Advisory Tailored consultation to select the optimal company type.
Legal Drafting Preparation of all corporate and notarial documents.
Registered Agent Services Local representation and compliance maintenance.
Bank Account Support Guidance through Costa Rican banking requirements.
Due Diligence & Compliance Collection and review of KYC/AML documents.
Ongoing Administration Annual filings, tax submissions, and renewals.
Tax & Residency Planning Coordination with qualified advisors for international tax efficiency.

📞 Partnering with our experts simplifies every step—from incorporation to daily compliance—ensuring your Costa Rican company operates smoothly and lawfully.

Final Insights: Is Costa Rica Right for You?

Costa Rica stands out as a transparent, stable, and ethically recognized jurisdiction for non-resident business owners. Its territorial tax regime, legal reliability, and investment-friendly climate make it ideal for international entrepreneurs seeking both credibility and protection.

Before incorporating:

  • Assess your tax obligations in your home country.
  • Work with licensed Costa Rican corporate advisors.
  • Maintain full compliance with local and international laws.

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🚀 With the right support, registering a company in Costa Rica can open doors to global business expansion—securely and efficiently.

Need help registering a Costa Rica Company?
Our experienced team at BRIS Group is ready to guide you through the entire process — from name reservation and documentation to successful incorporation.
📧 Contact us at [email protected] for personalized assistance.

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