Costa Rica: Presumptive income - KPMG Global
Share with your friends

Costa Rica: Presumptive income, non-domiciled transportation and communication companies

Costa Rica: Presumptive income

Costa Rica’s Treasury Department (Ministerio de Hacienda) released a draft of a resolution intending to modify existing guidance concerning the minimum contribution margin under the rules that apply for presumptive income attributable to non-domiciled entities that are involved in the international transportation or communication business.


Related content

With this change, the tax contribution margin could not be lower than the overall industry average. Thus, a parent company’s request for a contribution margin below the median observed in other companies in the international transportation or communications business sector would not be honored. Instead, the contribution margin would automatically be set at the average rate. On the contrary, if the proposed margin is greater than the industry amount, the request would be allowed.

The draft will be published in the official journal, to provide a 10-day comment period. 


Read a June 2017 report (Spanish and English) [PDF 156 KB] prepared by the KPMG member firm in Costa Rica

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal