Estimated income-tax payments in Costa Rica, 2026: dates and how they are calculated
The three dates of the year, how the amount is determined and what happens if you pay late.
Estimated payments (pagos parciales) are advances on the income tax for the period. They are not optional, and their due dates don’t move.
The three dates
For the 2026 tax period, estimated payments are due on:
- June 30, 2026
- September 30, 2026
- December 31, 2026
How the amount is calculated
The tax authority (Hacienda) takes the income tax from the three previous periods as the base and uses the highest, or the average, depending on the current rule. Each estimated payment is 25 % of that amount (the three add up to 75 %; the balance is settled with the annual return).
If the business is doing worse than in previous years, you can request a reduction of the estimated payments by submitting projections — something best done with your accountant before the due date, not after.
If you pay late
Interest and a late-payment penalty accrue from the day after the due date. It’s one of the most expensive — and easiest to avoid — compliance failures: it’s a date on the calendar.