Department profile
Arias

Tax

Latin America Guide 2026 : Costa Rica


Arias

Rankings

About

Provided by Arias

Arias has 82 years of experience, unparalleled innovation to the region’s legal market. A full-service law firm able to provide advice in over 35 practice areas; with a legal team of 39 Partners and more than 130 lawyers tacross Central America

Our practice is best known for providing a wide range of services, generating an integral and high-quality advice for its clients, such as: tax compliance, tax advice, tax planning and tax due diligence, litigation, and transfer pricing.

Our advisory consists in fully understanding the guiding thread between a fiscal planning, a tax consultation and tax due diligence, as well as the implications that these services will have in the client’s business.  

Complete advice by combining our tax expertise with accounting and financial assistance. This benefit our clients to implement our recommendations not only from a tax standpoint, but from a financial perspective, maximizing their operations.

Proactive skills for local and regional tax advisory: Our clients acknowledge that our advice and recommendations are supported in recent case laws and coordinated with the knowledge of all our colleagues in Central America and the Caribbean.

Experience in advising foreign investors setting up a local operation, in compliance with the local tax law and the recent case law from the Tax Authorities. The synergy of our expertise helps the client to establish an efficient business in the country and throughout the region.

Chambers Review

Provided by Chambers

Tax - Costa Rica

Band 2

Band 2


What the Team is Known For

Arias fields a recognised tax practice with a well-respected position in the Costa Rican market. The firm enjoys an impressive reputation among clients from a range of industries, including telecommunications and technology, for its significant expertise advising on tax structuring and implementation, the tax implications of M&A transactions, and free trade zones. The team additionally assists clients with tax compliance mandates and administrative litigation.

Work Highlights

Provided by Chambers

  • Arias advised RMI on the tax strategy for the installation of a medical device manufacturing operation under the Free Trade Zone Regime in Costa Rica.

Strengths

Provided by Chambers

  • Arias distinguish themselves by always being up to date with the latest tax regulations, leveraging this to offer strategic advice that aligns with long-term financial goals.

    Tax respondentLatin America

Notable Practitioners

Provided by Chambers

  • Band 3Carolina Flores
    Band 3Carolina Flores

    Carolina Flores

    Solid partner and co-head of department Carolina Flores boasts significant expertise advising local and international clients on establishing effective tax structures and meeting corporate tax compliance requirements. She is also well versed in direct and indirect tax mandates.

    • Carolina Flores's commitment to addressing our needs promptly and effectively sets a high standard for service excellence.

      Tax respondentLatin America

Ranked Individuals at Arias (1)

Costa Rica

Members

Provided by Arias

Arias has rankings in the following guides

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