Costa Rica FinanceUnderstand the numbers behind life in Costa Rica.
Business Finance

Business Finance

Records and questions for a small business.

Updated: November 4, 2026. Schedules, prices and conditions change; always confirm on the booking page.

Starfruit and bananas in crates at a fruit stand
Starfruit and bananas in crates at a fruit stand · Photo: Original image
Editorial status: Costa Rica Finance is general education, not financial, tax or legal advice, and its content is pending review by a qualified professional. There are no paid placements or affiliate links on this site. Editorial standards.

This page covers habits, not rules. Business structure, registration, tax filings and invoicing requirements are regulated; ask a licensed accountant (contador público autorizado) and an attorney.

  • Keep personal and business money in separate accounts.
  • Keep every receipt and invoice, and note the currency.
  • Write down the date and rate of each currency conversion.
  • Ask which invoices and tax filings you must issue and when.
  • Ask how employees, if any, are registered and paid.

Questions for an accountant

  1. Which structure fits what I plan to do?
  2. Which taxes apply and when are they due?
  3. Which invoices do I need to issue, and how?
  4. What records must I keep and for how long?
Starfruit and bananas in crates at a fruit stand
Starfruit and bananas in crates at a fruit stand · Photo: Original image