Incorporation of Company

Offshore Jurisdictions
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Costa Rica

In comparison to other offshore jurisdictions, Costa Rica does not carry out any active marketing of its services. This means that the number of companies registered in Costa Rica and operating on the international market is proportionately small. As such, this instrument is not widely known. However, Costa Rica companies are a classical tax-exempt vehicle, which closely resemble Panamanian companies in terms of the composition of documents and company management.


Principal Corporate Legislation: The Commercial Code, Law No. 3284.
Type of Law: Civil
Language of Legislation and Corporate Documents: Spanish
Type of Company for International Trade, Investment & Tax Planning: Stock Corporation


Costa Rica Stock Corporation

Share Capital
Standard authorised share capital is CRC10,000 divided in to 100 shares of CRC100 each. Minimum paid up share capital is CRC2,500.
Classes of Share Available
Registered shares, shares of no par value, preference shares, redeemable shares and shares with or without voting rights.
Bearer Shares
Not permitted.
Restrictions on Trading
Banking, insurance, assurance, reinsurance, fund management, collective investment schemes, trust management, trusteeship business provision are not permitted.
Registered Office Required
Yes, must be maintained in Costa Rica.
The minimum number of directors is three. Director can be of any nationality and need not be resident in Costa Rica. Corporate directors are permitted.
The minimum number of shareholders is two.
Publicly Accessible Records
Nominee Shareholders and Nominee Directors
Location of Meetings of Directors and Shareholders
Disclosure of Beneficial Ownership to Authorities
Personal Presence Required
Double Taxation Treaty Access
Requirements to File Accounts
Requirement to File Annual Return
Audit Requirements
Costa Rican ColГіn (CRC).
Exchange Control
Language of Name
Latin alphabet. The Registrar requires a Spanish translation.
Restricted Words
Words such as "Assurance", "Bank", "Building Society", "Royal", "Trust Company", "Trustee Company" etc. will require justification.
Name of a Company
The words "SociedadAnonima" or "S.A." must be part of the name of every company.
Time to Incorporate
Three weeks.


Cost of Formation: Request a quotation

Please contact us for your free initial consultation.


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