Company setup in Costa Rica

Start with the right structure

Explore legal entity forms and registration sources for Costa Rica. Use the local terminology below when discussing your application with the relevant authority.

Detailed foreign-investor rules for this jurisdiction have not yet been independently reviewed here. The registry sources below are the starting point for confirming the available formation route.

Company & entity types

Listed forms include commercial companies and other legal entities. A listing is not confirmation that a foreign founder can establish that form. Local names are preserved to avoid misleading legal translations.

Find a legal form or sub-jurisdiction

22 legal forms listed

Institución Autónoma

Costa RicaELF 4SFS

Entidad Creada por Ley Especial

Costa RicaELF 4Y4D

Organismo Internacional

Costa RicaELF 72BT

Junta de Educación y Junta Administrativa de Patronatos Escolares

Costa RicaELF DUXT

Sociedad Profesional

Costa RicaELF E26K

Municipalidad

Costa RicaELF EFE3

Fundación

Costa RicaELF G5RR

Sociedad civil

Costa RicaELF H2BWA.C.

Temporalidad de la Iglesia

Costa RicaELF HSX9

Sociedad de usuarios de aguas

Costa RicaELF KZMF

Sucesión Indivisa

Costa RicaELF LQVG

Condominio

Costa RicaELF M0X8

Asociación civil, Asociación deportiva, Federación

Costa RicaELF O4X3

Sociedad de Responsabilidad Limitada o Sociedad Limitada

Costa RicaELF P864S.R.L.;S.L.

Mutual de Ahorro y Préstamo

Costa RicaELF Q4J1

Sociedad colectiva

Costa RicaELF SBQFS.C.

Sindicato y su Federación

Costa RicaELF SMWM

Fideicomiso de Partidos Políticos

Costa RicaELF YFZL

Sociedad Anónima

Costa RicaELF YOIWS.A.

Sociedad en comandita

Costa RicaELF YP63S. en C.

Empresa Individual de Responsabilidad Limitada

Costa RicaELF YW6WE.I.R.L.

Asociación Cooperativa

Costa RicaELF YYZO

Source: GLEIF ELF v1.6, February 2026 ↗. Active codes only; language variants grouped by code. The source is not an exhaustive list of all available legal forms.

What to confirm before applying

These are planning questions, not verified Costa Rica requirements.

Foreign ownership & activity

Ask whether your nationality, ownership percentage and proposed business activity require investment approval, a local partner or a sector licence.

Directors & local presence

Confirm the required directors, shareholders, registered office, local representative and any residency or company-secretary rules.

Capital & incorporation costs

Obtain the current minimum capital, filing fees, notarisation costs, translations and annual renewal or service charges for the selected legal form.

Tax & ongoing compliance

Verify corporate tax, VAT or sales tax, withholding, beneficial-ownership reporting, accounting, audit and annual-return obligations.

Banking & immigration

Check bank onboarding and source-of-funds evidence separately. Company registration should not be treated as approval for banking, residence or work permission.

Registration authorities

Sources listed by GLEIF. Some authorities cover regulated entities or validation only; check the relevant remit before applying. Links have not all been individually revalidated.