2025 Fiscal Calendar in Costa Rica: Key Dates and What to Declare

With the arrival of 2025, it is important to prepare to meet tax obligations promptly. However, not all taxpayers are required to submit the same declarations: your economic activity and specific fiscal situation determine your responsibilities. In this article, we explain the 2025 fiscal calendar and how TCT Outsourcing can help you identify what you need to declare, optimizing your time and avoiding penalties.

Educational Development: Tax Obligations and Key Dates for 2025

Below are the main tax obligations, organized by frequency and economic activity:

Monthly: Declarations with Monthly Deadlines

These declarations are due within the first 15 calendar days of the following month:

1. D-104: Value-Added Tax (VAT):
   Required for those who sell goods or provide taxable services.

2. D-103: Withholdings at Source:
   Applicable if you pay salaries, pensions, or other labor payments.

3. D-125: Income from Real Estate Capital:
   Mandatory if you earn income from rentals.

4. D-149: Income from Movable Capital:
   For those receiving interest, dividends, or other financial income.

5. D-162: Capital Gains and Losses:
   Necessary for the sale of assets or investments subject to this tax.

Quarterly: Strategic Declarations

1. Real Estate Tax Payment:
   This tax can be paid quarterly or as a single annual payment.
   Deadline: March 31 (for a single annual payment).

2. Partial Income Tax Payments:
   Mandatory for those generating taxable income who wish to avoid lump sum payments at the end of the fiscal year.
   Note: This payment fractions the annual income tax obligation.

Annual: Fundamental Declarations

General Taxes:

1. D-101: Income Tax:
   Requires a declaration for active individuals and legal entities.
   Deadline: March 15.

2. D-179: Solidarity Tax for Housing Program Strengthening (Luxury Homes):
   Applicable to residences valued over ¢145,000,000. Although the declaration is every three years (next in 2025), annual payments are mandatory.
   Deadline: January 15, 2025.

3. Education and Culture Stamp Payment:
   Applicable in specific cases, depending on the economic activity.
   Deadline: March 31.

Informative Declarations:

1. D-151: Clients, Suppliers, and Specific Expenses:
   Deadline: February 28.

2. D-152: Summary of Withholdings for Unique and Definitive Taxes:
   Deadline: February 28.

3. D-195: Inactive Legal Entities:
   Deadline: April 30.

4. RTBF: Transparency and Beneficial Owners Registry:
   Deadline: April 30.

Specific Taxes:

1. Legal Entity Tax Payment:
   Mandatory for all registered companies, even inactive ones.
   Deadline: January 31.

Reminder

Annual obligations must be prepared in advance to avoid errors and penalties. Not all these obligations apply to every taxpayer. They depend on your economic and fiscal situation. Our team at TCT Outsourcing can help you determine which declarations are relevant to you and handle the process to avoid complications.

Conclusion: Stay Timely and Avoid Fines

The 2025 fiscal calendar is packed with important dates you should not overlook. From monthly declarations to annual payments, each tax obligation must be managed efficiently. At TCT Outsourcing, we offer personalized advice to help you identify your responsibilities and assist you in meeting your tax obligations smoothly and reliably.

Contact us today to ensure you stay compliant with your taxes and focus on growing your business without fiscal worries.

Note: This publication provides general information about legal updates in Costa Rica and does not constitute legal advice. For specific inquiries, we invite you to contact our attorneys.