According to the Banco de Costa Rica, 2 percent of corporations have paid the annual tax of ¢199,700 for active corporations and ¢99.850 for inactive corporations. The tax, which is due by the last day of the month must be paid or corporations risk being dissolved after three years. Unpaid corporate taxes can eventually become the personal obligation of their legal representatives, when the corporation has no attachable assets.
Also due by Janurary 13th is the housing solidarity tax on homes with a value higher than ¢121 million. Home owners who fail to pay are exposed to a fine of ¢199,700.