BLP is honored to share that several transactions in which the Firm had the privilege of advising have been recognized in the LatinFinance Deals of the Year Awards, highlighting impactful financing and sustainable finance work across Central America. These recognitions are especially meaningful to us as they reflect the trust our clients have placed in…
Category Archives: Costa Rica
BLP has been recognized by Latin Lawyer with the ESG Initiative Award for the implementation of its Green Habitat Project, an innovative initiative that promotes everyday sustainable practices among its professionals and actively fosters biodiversity from their homes. Launched last year and led by the Firm’s Environmental Committee, the Green Habitat Project encourages BLP lawyers…
On Sunday, February 1, 2026, Costa Rica will hold its Presidential Elections, a civic event that reinforces the country’s longstanding commitment to democracy, citizen participation, and institutional strength, reflecting the values of peace, respect, and the strengthening of the Rule of Law that characterize the Costa Rican nation. In connection with this electoral process, it…
Global Wealth Migration and Costa Rica’s Strategic Opportunity The world is undergoing a profound transformation: never before have so many high-net-worth individuals (HNWIs) chosen to live outside their countries of origin. It is no longer just corporate executives relocated by their employers, but entrepreneurs, investors, mobile professionals, and multinational families who decide where to live…
BLP advised Signature Aviation, the world’s leading network of private aviation terminals, on its participation in the process for the design, construction, and operation of a new general and business aviation terminal at Daniel Oduber Quirós International Airport (Guanacaste Airport) in Liberia, Costa Rica. The firm’s advisory role included the preparation and submission of the…
BLP advised ResponsAbility AG on a US$10 million credit facility granted to CoopeAnde for the expansion of its SME loan portfolio. BLP advised ResponsAbility AG, a global impact asset manager, in connection with a direct loan in the amount of US$10 million granted to CoopeAnde, aimed at supporting the growth of its small and medium-sized…
Effective management of labor holidays is essential to ensure operational continuity and regulatory compliance, particularly for organizations operating across multiple Central American jurisdictions. With this in mind, the Labor & Employment team at BLP presents the 2026 Labor Holiday Calendar, a comprehensive resource that consolidates the official holidays of Costa Rica, Guatemala, El Salvador, Honduras,…
BLP advised Banco Santander S.A. and The Bank of New York Mellon on the issuance of Global Depository Notes (GDNs) in the international capital markets. The issuance was carried out under Rule 144A and Regulation S. The GDN issuance was secured with domestic debt bonds issued by the Government of Costa Rica on November 21,…
This tax, known as ISO, is a levy imposed on residential properties whose construction value and fixed installations exceed ₡143,000,000 (approximately US$286,000). The tax return must be filed every three years through the Tax Administration’s electronic system. If you filed the return in 2025, you will only be required to make the payment. However, if…
On December 5, 2025, Executive Decree No. 45333-H was published, updating the brackets that will apply to income tax during fiscal year 2026, as detailed below: Salary Tax Tax Brackets Tax Percentage a) Up to ₡918,000 0% b) Over ₡918,000 and up to ₡1,347,000 10% c) Over ₡1,347,000 and up to ₡2,364,000 15% d) Over…

