Costa Rica Incorporation Guidance

Costa Rica Key Points

  • Time – 2 weeks to incorporate your company
  • Directors – three directors of any nationality are necessary for your company
  • Shareholders – two shareholders are required with no restriction placed upon nationality
  • Share Capital – there is no minimum share capital requirement
  • Tax – no taxes payable by a corporation for revenue earned outside of Costa Rica
  • Support – using our 20 years experience we guide you throughout every step of the company formation process

Sociedad Anónima – SA

An SA is the most popular form of business organisation in Costa Rica. The company must maintain:

  • A registered office address in Cost Rica. We supply this service if required
  • A fiscal agent
  • A resident agent
  • Minimum of three directors entitled Secretary, Treasurer and President

Fiscal Agent

The fiscal agent is the company accountant whose duties are over see the board of directors and to report to the shareholders. The fiscal agent and his immediate relatives cannot be the directors of the company.


Three sets of minute books and accountancy records must be maintained. One set is for the directors use , one is for the shareholders and the third must be kept in the registered office. The company must file an annual tax return irrespective of whether it is liable to pay tax on income. Reporting requirements for an SA company are minimal.

Board of Directors

Appointed by the shareholder assembly, the board of directors comprises of a President who legally represents the corporation before third parties, the Secretary in charge of the corporation books and records and the Treasurer in charge of financial affairs.

Company Shareholders

A minimum of two shareholders are required. Shareholders’ liability is limited to the amount of their subscription.

Shelf Companies

We can supply Costa Rican Shelf Companies which are ready to trade immediately should you require the company urgently. Please contact us for our company listings and fees.

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