Open a Branch in Costa Rica

Our company formation agents can explain how to open a branch in Costa Rica in 2026 and help you establish it if this is the right expansion option for you.

What are the steps to set up a branch in Costa Rica?

The establishment of a Costa Rican branch implies:

1. drafting the registration paperwork;
2. reserving a trading name;
3. securing a legal address in Costa Rica;
4. opening a local bank account;
5. registering the branch with the Companies Register;
6. obtaining a tax identification and a VAT number;
7. obtaining the license to operate.

What are the documents required to register a branch office in Costa Rica?

The papers need to be drafted and filed by the parent company and consist of:

• a certificate of good standing of the parent company obtained in its country of registration;
• information about the parent company’s activities and share capital;
• a decision regarding the decision to set up the branch and the appointment of a company officer;
• a power of attorney through which the officer will represent the foreign business through the branch in Costa Rica.

IMPORTANT! Please note that any document issued in a foreign language (other than Spanish) must be translated and apostilled before being filed with the Companies House.

What are the main features of branches?

• The branch does not have a legal personality, meaning it is not a company per se, as it is controlled entirely by the parent company;
• This type of entity cannot engage in other activities than its parent company, unless there is special derogation in this sense;
• The branch does not have liability for debts and obligations it incurs, but the controlling company does.

Even if controlled by the parent company, a Costa Rican branch office must adhere to the rules of this country. Also, this type of entity is usually employed in regulated sectors, such as banking, in which cases the license must be obtained from SUGEF/CONASSIF (under the Central Bank) or other similar organizations, depending on the industry.

Here is our infographic on branch incorporation in Costa Rica:

Are there any special requirements applicable to foreign companies?

Yes, foreign companies setting up branch offices in Costa Rica in 2026 must appoint one person to act as a representative and liaison with the local authorities.

It is also customary for foreign companies to use dedicated representative agent services, as agreed by Art. 18 paragraph 13) and Art. 232 C. in the Commercial Code.

Are there any share capital requirements for branches in Costa Rica?

No, the Company Law does not stipulate a minimum or maximum amount of money to be deposited as a share capital for a Costa Rican branch. However, Art. 226 Paragraph b in the Company Act mentions that the amount established by the parent company must be deposited in the national currency of this country.

What are the trading name requirements when opening a branch office in Costa Rica?

The branch office must bear the same name as the parent company. However, when this is not possible for various reasons, it is allowed to reserve another name. Also, the word “branch” (sucursal) must be appended at the end of the chosen name.

Are there specific licensing requirements when opening a branch office in Costa Rica?

Yes, depending on the activities to complete, the parent company must apply for specific licenses before commencing any operations. In most cases, municipal business permits are required, and they are issued by the city hall.

What are the conditions imposed when appointing a local representative?

The local agent will be granted a power of attorney to represent the parent company in the relationship with the Costa Rican authorities. The person appointed must be a legal resident or a Costa Rican lawyer.

Is it necessary to register a Costa Rican branch office for taxation?

Yes, it is mandatory for the branch office to be registered for taxation with the Costa Rican authorities. The procedure implies obtaining a tax identification code and the creation of an electronic invoicing account.

Must a Costa Rican branch have a local bank account?

Yes, this is another requirement to comply with.

Can I undertake any type of activity through a branch office in Costa Rica?

Yes, but please be aware of the fact that the branch is bound to carry out the same activities as the parent company. So, other operations outside this scope are not allowed.

Must I travel to Costa Rica if I want to open a branch for my company?

No, remote registration is also available through our local specialists based on a power of attorney. You will need to send us the company’s authenticated documents (we will advise you), and we will complete the registration.

How long does it take to open a branch in Costa Rica in 2026?

Generally speaking, the company formation procedure in Costa Rica is divided into several steps. In the case of a branch, the following are the most important from a duration point of view:

• the incorporation of the branch with the Trade Register takes about 10 business days to complete;
• the opening of the bank account, however, takes around 4 weeks;
• the two procedures imply a waiting period of about 6 weeks.

What are the costs to open a branch office in Costa Rica in 2026?

The costs associated with the registration of a branch office cover:

• notary fees for the preparation of the documents;
• the Commercial Register fee;
• the resident agent fee, if applicable.

Our local agents can make you a personalized offer, based on the services you need. Our incorporation fees start at USD 1,450.

If you want to launch a branch in Costa Rica, contact us.