Costa Rica Self-Employed — D-101 & CCSS Return

Confirm the client is registered as a trabajador independiente with both Hacienda (D-140/RUT on TRIBU-CR) and CCSS. Establish the tax year (calendar year 1 Jan–31 Dec), confirm all income is Costa Rica-source under the territorial rule (Ley 7092), and rule out salaried employment income that would be taxed on monthly brackets instead. Also check whether the client qualifies for or is already using the Régimen de Tributación Simplificada (RTS, D-105), which would replace the D-101.

Collect all Costa Rica-source business income for the calendar year from bank statements (BCR, BNCR, BAC, Banco Popular, etc.) and electronic invoices (comprobantes electrónicos / TicoFactura). For IVA-registered taxpayers, strip out the 13% IVA collected from gross receipts — IVA is a liability to Hacienda, not income. Classify SINPE Móvil transfers, TRANSFERENCIA lines, HONORARIOS, and platform payouts (Stripe, PayPal, Upwork) using the transaction pattern library. Exclude internal account transfers (CUENTA PROPIA) and loan principal movements.

Apply Law 10667 (effective 1 Jan 2026): the self-employed may deduct the GREATER of (a) 25% of gross income as a flat standard deduction without receipts, or (b) documented actual allowable expenses. Compute both figures. Allowable documented expenses include CCSS contributions, office rent (ALQUILER OFICINA), accounting fees (CONTADOR), software subscriptions (Google Workspace, Adobe, etc.), business travel, marketing (Google Ads, Meta Ads), and bank charges — but NOT personal expenses, meals, fines, or the income tax payment itself.

Compute impuesto a las utilidades on the net income (gross minus chosen deduction) using the 2026 annual brackets: 0% up to ₡6,244,000; 10% on ₡6,244,001–₡8,329,000; 15% on ₡8,329,001–₡10,414,000; 20% on ₡10,414,001–₡20,872,000; 25% above ₡20,872,000 (Decreto Ejecutivo 45333-H). Then apply family tax credits: ₡20,520/year per dependent child and ₡31,080/year for a qualifying spouse. Reconcile any advance partial payments (pagos parciales, form D-103) already made during the year — these are credits against the final liability, not deductible expenses.

Verify the client is paying CCSS contributions as a trabajador independiente at the correct income category (Cat 1–5 on the CCSS Escala Contributiva), with the combined affiliate burden ranging from ≈6.89% (Cat 1) to ≈18.95% (Cat 5) of declared income, never below the minimum contributory base (BMC). Confirm that CCSS contributions paid are correctly treated: deductible as a cost of activity if using the documented-expense election; not deductible under the 25% standard deduction. Flag any underpayment risk — the Sala IV upheld that self-employed pay more than salaried employees.

File the completed D-101 on TRIBU-CR (the ATV platform was decommissioned 4 August 2025 — TRIBU-CR is the only valid portal). The statutory deadline is 15 March of the following year (for FY2025, Hacienda's CP-11-2026 moved this to 16 March 2026 as 15 March was a Sunday). Pay any balance owing immediately to avoid late-payment penalties of 1%/month plus statutory interest. If a refund is due, confirm bank details registered with Hacienda. Set the first quarterly D-103 partial payment for the new fiscal year. If IVA-registered, confirm monthly D-104 filings and the annual D-151 informative return (due late February).