Is your company ready for March 16? The deadline for the Corporate Income Tax Return is approaching

There are only 6 days left before the filing deadline for the Income Tax Return for the fiscal period going from January 1 to December 31, 2025.

This return must be submitted no later than Monday, March 16th, through the Ministry of Finance’s TRIBU-CR platform.
 

Who is required to file this return?

All individuals and legal entities engaged in income-generating activities from Costa Rican sources and domiciled in the country.
 

Recommendations

To comply fully with the regulation and requirements, we recommend taking the following into account:
  • Include all transactions carried out during 2025 when calculating net taxable income.
  • Verify that all purchases have their corresponding electronic invoice and that expenses are deductible according to current regulations.
  • Ensure that you use the correct tax form according to the type of taxpayer.
  • Confirm partial tax payments made during the fiscal period.
  • Verify that declared income matches the invoices issued.
  • Review the return carefully before submission to avoid errors that could result in penalties or tax audits.
Don’t leave it until the last minute!

Avoid last-minute issues when submitting your tax return. If you have questions about this process, our tax specialists and certified public accountants are available to assist you.

At BDO, we are here to support you. Contact us.