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Municipal business license tax |
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Individuals or companies carrying out business activities within the country are liable to pay Municipal Business License Tax to the Municipality in which the business is located. In general, such local taxes vary depending on regulations for particular activities and regulations established among the different municipalities.
 Other municipal taxes may affect the business (i.e. construction tax; real estate tax and other minor municipal like garbage collection, street lighting, street cleaning, and others).
The above mentioned commentaries on the taxes affecting business activities are not intended to comprehend all tax opportunities and liabilities when doing business in Costa Rica, but to point out the significance of a timely approach to tax issues when structuring business activities in the country.
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Business and Economy 
