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August 28, 2025

Costa Rica: Commercial Societies. A practical guide to choosing the right legal structure

Why incorporate a company in Costa Rica? Legal keys and strategic advantages Costa Rica is consolidating itself as one of the most attractive destinations in Latin America for incorporating a commercial society, thanks to its political stability, legal certainty, and favorable business environment. With an open economy, bilingual human talent, and a flexible legal system, the country offers multiple corporate forms adapted to all types of projects: from individual entrepreneurs to international corporations. In this article, we explain in a clear and practical way the types of companies you can incorporate in Costa Rica (S.A., S.R.L., E.I.R.L., among others), their advantages and disadvantages, the legal process of incorporation, and the tax aspects to consider. Furthermore, we provide key advice for choosing the most appropriate structure and explain how IN DIEM Abogados can help you establish your company with security, efficiency, and strategic vision.