San José has a 30% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

• Headline corporate tax: 30%.
• Property taxes / business rates / equivalents are a separate line item — model them explicitly.
• Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

TL;DR

• Headline corporate tax: 30%.
• Property taxes / business rates / equivalents are a separate line item — model them explicitly.
• Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Corporate tax

San José levies an effective corporate tax of around 30% on most C-corps. Cross-border holding structures and IP regimes can materially change the effective rate; engage local tax counsel early.

Occupancy and property taxes

Costa Rican corporate tax of 30% (territorial). 13% VAT. Free-zone tenants benefit from 0% corporate tax for first eight years and reduced rate thereafter.

Key facts

Frequently asked questions

What is San José's corporate tax rate?

Around 30% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Editorial provenance

Reviewed by Class A Atlas Editorial Desk — House byline · global editorial team. Last updated 2026-04-15. See our methodology and editorial standards.

Primary sources for this page

• CBRE Marketview reports — CBRE
• JLL Office Insight — JLL
• Cushman & Wakefield Marketbeat — Cushman & Wakefield
• Savills World Research — Savills
• Colliers Global Office Outlook — Colliers

Full sources index · Submit a correction

Related topics

• Cross-border Expansion — How to run a coordinated Class A office search across multiple geographies.