
CR · Costa Rica
A legal membership for North Americans abroad, open in Colombia, Costa Rica, Mexico, Panama, Portugal and Spain.
DIMEX renewals, CCSS contributions, municipal property tax, company filings and the marchamo. The free check shows which of these dates may apply to you.
Receive legal notifications abroad.Legal dates that may apply to you in Costa Rica
Foreign residents and owners in Costa Rica deal with the same dates every year: the DIMEX renewal window, monthly CCSS (Caja) payments, municipal property tax, the corporation tax on January 31 and the marchamo by December 31.
The free deadline check asks about your residency, property, companies and vehicles, then lists which of these may apply to you, with dates. Members ask a lawyer licensed by the Colegio de Abogados y Abogadas de Costa Rica to confirm what applies.
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What we track in Costa Rica
- Residency
Renewal can usually be started up to about three months before the expiry date on your DIMEX. Temporary residents also show they still meet their category's income or investment condition.
- Social security
Residents keep their Caja payments current each month, and every DIMEX renewal asks for proof. Falling behind can block the renewal.
- Property
Property tax (bienes inmuebles) is 0.25% of the registered value, usually paid quarterly. The value is declared to the municipality at least every five years.
- Corporate
The corporation tax is due January 31 (the next business day on a weekend), the beneficial-owner declaration (RTBF) during April, and an inactive company files its informative return too.
- Vehicle
Every registered vehicle pays the marchamo between early November and December 31, and needs a valid technical inspection (RTV), whose month follows the last digit of the plate.

Your lawyer
Members book 20-minute video calls with a lawyer licensed by the Colegio de Abogados y Abogadas de Costa Rica, up to three a month. Your customer success manager (CSM) follows up on the next steps.
Good to know
- Costa Rican colónCurrency
- SpanishLanguages
- Costa RicaTime zone
- DIMEX, NITE (tax ID without a DIMEX), Cédula jurídica (company ID)IDs you may deal with
- S.A., S.R.L.Local company forms
- Colegio de Abogados y Abogadas de Costa RicaWho licenses lawyers
- Dirección Nacional de Notariado (DNN)Notaries
Every date we list for Costa Rica comes from our research of official sources and is marked as something that may require review. Partner lawyers licensed in Costa Rica confirm what applies to you.
Questions
Questions about Costa Rica
When can I renew my DIMEX in Costa Rica?
Renewal can usually be started up to about three months before the expiry date printed on your DIMEX. Temporary residents also show they still meet their category's income or investment condition, and every renewal asks for proof that your CCSS payments are current. From February 16, 2026 to February 16, 2027 a temporary DGME resolution reduces the documents needed. A lawyer licensed in Costa Rica can confirm what your renewal needs.
What happens if my DIMEX has already expired?
There is a limited window after expiry in which a renewal can still be filed, and sources differ on its length (three or six months). After it, some categories may lose their status. Treat an expired DIMEX as urgent and ask a lawyer licensed in Costa Rica.
When is the marchamo due?
Every registered vehicle pays the marchamo between early November and December 31 for the next year. The vehicle also needs a valid technical inspection (RTV), and the inspection month follows the last digit of the plate: 1 is January, 9 is September and 0 is October.
What does a Costa Rica corporation owe each year?
The corporation tax is due January 31, or the next business day when that falls on a weekend. The beneficial ownership declaration (RTBF) is filed during April, by April 30. An inactive company may also have to file an informative return (Form 272), reported as due April 30.
How is property tax paid in Costa Rica?
Municipal property tax (bienes inmuebles) is 0.25% of the registered value a year, usually paid quarterly, and each municipality sets its own schedule. The value is declared to the municipality at least every five years. Homes above the luxury home threshold (143 million colones for 2026) may also owe the solidarity tax, filed and paid by January 15.
These answers come from our research of official and professional sources and may require review. A lawyer licensed in Costa Rica confirms what applies to you.
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