On March 16th, 2017, Congress gave the final approval to Bill 19.818: "Legal Entities Law". The Bill is pending official publication and is expected to come into force in July 2017.
The law would tax active and inactive legal entities as follows:
- Legal entities without business activities: ₡63 300 per year.
- Legal entities with business activities, with no reported income: ₡63 300 per year.
- Legal entities with business activities and gross income under ₡50.8 million: ₡106 000.
- Legal entities with business activities and gross income between ₡50.8 million and ₡118 million: ₡127 000.
- Legal entities with business activities and gross over ₡118 million: ₡212 000.
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