It is one of the very first questions foreign buyers ask in Guanacaste and on the Nicoya Peninsula: should you hold your house or land in your personal name, or go through a Costa Rican company? Long presented as the “normal” route for a foreigner, the company is no longer always the best option today. Here is what you really need to know to decide between buying in Costa Rica through a company or in your personal name, without unnecessary jargon.
Buying in your personal name: a full and complete right for foreigners
Let’s start with the news that surprises many of our clients: in Costa Rica, a foreigner has the same property rights as a national citizen. You do not need to be a resident, nor to hold any particular immigration status, to acquire real estate in your name. The property is registered directly at the National Registry (Registro Nacional), and it is protected in exactly the same way.
As a result, buying in your personal name is increasingly preferred. For an individual acquiring a second home, a holiday villa or a straightforward rental investment, holding the property in their own name (or a couple’s) is generally sufficient. It is also the lightest solution to manage and the least costly over time.
The S.A. or SRL company: why foreigners used to rely on it
Historically, a large share of foreigners bought through a Costa Rican company — the Sociedad Anónima (S.A.) or the Sociedad de Responsabilidad Limitada (SRL). Three motivations came up systematically:
- Confidentiality: the property appears in the company’s name, not directly in the names of the individuals.
- Estate planning: you transfer company shares rather than the property itself, which can simplify inheritance.
- Limited liability: separating the real-estate assets from the rest of your personal wealth.
This structure remains perfectly possible in 2026. But let’s be clear: it has been significantly weighed down by a series of recent obligations that increase its annual cost and administrative burden. What was once a trivial formality now requires genuine compliance monitoring.
The real cost of a company in 2026: taxes and obligations
To properly demystify the “S.A. company Costa Rica real estate” debate, you have to look at the figures and the steps that come with every company, active or not.
1. The annual corporate tax (Ley 9428)
Every registered company pays an annual tax, whether the property generates income or not. For 2026:
- Inactive company: about ₡69,330 (~$135).
- Active company, depending on turnover: ₡115,550, ₡138,660 or ₡231,100 (about $225 to $450).
2. The Ultimate Beneficial Owners Registry (RTBF, Ley 9416)
Every company must declare its beneficial owner each year — the individual who actually controls it — through the Transparency Registry (RTBF). The standard filing window runs from April 1 to 30.
3. Inactive companies are not exempt
It is often thought that an “inactive” company (with no commercial activity, simply holding a property) has nothing to do. That is false. An inactive company holding a property must still:
- file an annual informational return (Form 272, now on the new TRIBU-CR platform in 2026);
- pay the corporate tax;
- file its RTBF declaration.
In other words, even “dormant,” a company generates costs every year and three distinct obligations you must not miss.
What a company does NOT save you
Another misconception to correct before holding a property in Costa Rica through a structure: the company exempts you from no tax tied to the property itself. It does not exempt you from:
- the property tax (impuesto sobre bienes inmuebles), 0.25% of the registered value per year;
- or the luxury home tax (impuesto solidario), where it applies.
These levies apply to the property, not to how it is held. Going through a company therefore changes nothing: you add costs without removing any.
Residency by investment: the company trap
Here is a crucial point, often overlooked, that can settle the debate on its own. If your goal is to obtain Costa Rican residency through real-estate investment, ownership must in principle be held in your personal name.
A property held within a company can disqualify this residency route. It would be a shame to tie up your funds in a beautiful Guanacaste property, only to discover that its ownership structure closes the door to a residence permit. If residency is part of your plan, have it checked before you sign.
Personal name vs. company: the comparison table
| Criterion | Buying in personal name | Buying through a company (S.A. / SRL) |
|---|---|---|
| Right to buy (foreigner) | Yes, same rights as a national | Yes, likewise |
| Simplicity | Very simple, light management | Annual compliance to maintain |
| Recurring annual cost | No structural fees | Corporate tax: ~₡69,330 (inactive) to ₡231,100 (active) |
| RTBF obligation (beneficial owner) | Not applicable | Mandatory declaration every year (April 1–30) |
| Informational return | Not applicable | Form 272 (TRIBU-CR) even if inactive |
| Property tax (0.25%) & luxury home tax | Due | Due (no exemption) |
| Confidentiality | More limited | Enhanced |
| Inheritance / limited liability | Under ordinary law | Transfer of shares, separation of assets |
| Residency by investment | Compatible (ownership required in personal name) | May disqualify this route |
So, which choice for you?
The verdict is fairly clear today. Personal name is simple, economical and sufficient for the vast majority of individuals, especially if residency by investment is part of your plans. A company adds an annual cost and a compliance burden (corporate tax, RTBF, filing for inactive companies): it should be reserved for specific estate needs — confidentiality, succession structuring, joint ownership, more complex arrangements.
There is no one-size-fits-all answer: the right trade-off depends on your family and tax situation and your long-term goals. It is a decision to validate with a Costa Rican lawyer before any purchase.
FAQ — Company or personal name in Costa Rica
Can a foreigner really buy in their personal name?
Yes. A foreigner, resident or not, buys with the same rights as a Costa Rican and registers the property directly in their name at the National Registry. It is in fact the increasingly preferred route for an individual.
Does a company protect my property better?
It mainly offers confidentiality, estate planning through company shares and limited liability. But it provides no protection against the taxes tied to the property (0.25% property tax, luxury home tax), which remain due in all cases.
How much does a company that does “nothing” cost?
Even inactive, a company holding a property pays the annual corporate tax (about ₡69,330, or ~$135), must file the informational return (Form 272 on TRIBU-CR) and declare its beneficial owner to the RTBF between April 1 and 30. Ignoring the RTBF exposes you to a fine of 2% of gross turnover and to a freeze on procedures at the Registry.
I’m aiming for residency: personal name or company?
For residency through real-estate investment, ownership must in principle be held in your personal name. A company risks disqualifying this route: have your arrangement checked by a professional before buying.
Disclaimer: this article is intended for general information and constitutes neither legal, tax nor immigration advice. Costa Rican regulations (tax amounts, RTBF obligations, TRIBU-CR platform, residency rules) change regularly: the figures cited relate to 2026 and must be confirmed at the time of your project. As every situation is unique, always have your choice of structure validated by a Costa Rican lawyer (abogado / notario). Discover our properties on the Nicoya Peninsula, notably in Nosara, or contact the Tendance Immo Latina team for personalized support.
