Costa Rica Tax Optimization
Asked about reducing tax in Costa Rica, tax planning, or legal strategies to minimise tax for a small business or self-employed person in Costa Rica.
What this covers — Costa Rica, 2025
- Territorial System (the big lever)
- Régimen de Tributación Simplificada (RTS)
- Traditional Regime & Extraction
- Red Lines (do not cross)
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Costa Rica Tax Optimization automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Costa Rica accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Costa Rica to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Costa Rica →About
Use this skill whenever asked about reducing tax in Costa Rica, tax planning, or legal strategies to minimise tax for a small business or self-employed person in Costa Rica. Trigger on phrases like "reduce tax Costa Rica", "régimen simplificado Costa Rica", "RTS", "territorial taxation", "PYME exemption", "Costa Rica dividends 15%", "save tax Costa Rica", "tax planning Costa Rica". This skill covers the Régimen de Tributación Simplificada, the territorial system (only CR-source income taxed), the traditional ISR regime and exempt minimum, dividends, and the eligibility/anti-avoidance red lines. ALWAYS read this skill before advising on any Costa Rican tax optimisation.
The full rule
The complete, step-by-step rules for Costa Rica Tax Optimization — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Costa Rica tax skills
Other Costa Rica computations in the OpenAccountants library.