Start a U.S. Business from Costa Rica: Complete 2025 Guide

Recent tax reforms in Costa Rica have impacted small and medium-sized businesses (SMEs). The Minister of Finance, Nogui Acosta, has proposed that all businesses, regardless of size, pay a 30% income tax rate. Currently, SMEs with annual revenues below ₡120 million are taxed between 5% and 20% based on their revenue level.

This has led many Costa Rican entrepreneurs to explore alternatives for optimizing their tax burden and expanding their businesses. One of the most attractive options is to establish a business in the United States, leveraging the benefits of this market.

1. Benefits of Starting a Business in the U.S.:

Starting a business in the United States offers multiple advantages for Costa Rican entrepreneurs.

✔ Tax Optimization: Depending on the state and business structure, companies can benefit from lower tax rates and favorable regulations.
✔ Access to International Markets: A U.S.-registered business facilitates entry into global markets, increasing business opportunities.
✔ Credibility and Trust: Having a legally registered U.S. company enhances credibility with clients and suppliers.
✔ Access to Financial Services: Open business bank accounts and use payment platforms like Stripe and PayPal for easier international transactions.

2. Best Industries for Entrepreneurs in the U.S.

If you’re considering starting a business in the U.S., it’s important to identify industries with the greatest growth potential.

📌 Top Industries for Costa Rican Entrepreneurs in the U.S.:

• ‍Technology & Software Development: High demand for web development, mobile apps, and enterprise software.
• ‍E-Commerce & Online Sales: The continued rise of online shopping presents vast opportunities.
• ‍Tourism & Services for Latinos: The growing Latino community in the U.S. increases demand for specialized products and services.
• ‍Consulting & Professional Services: High demand for digital marketing, accounting, and legal advisory services.
• ‍Food & Beverage: Organic and Latino-inspired products are trending in the U.S.

Choosing the right industry can significantly impact the success of your business in the U.S.

3. Best States to Start a Business in the U.S.

One of the key factors in setting up a U.S. business is choosing the right state for incorporation.

1. Florida

✔ No state corporate income tax.
✔ Ideal for: International trade, tourism, and service-based businesses.
✔ Key Considerations: Moderate operational costs.

2. Texas

✔ No state corporate income tax and a strong economy.
✔ Ideal for: Tech startups, manufacturing, and e-commerce.
✔ Key Considerations: Requires a registered agent in the state.

3. Delaware

✔ Flexible corporate regulations and business confidentiality.
✔ Ideal for: Tech companies and businesses seeking investors.
✔ Key Considerations: Recommended for businesses planning large-scale expansion.

4. Wyoming

✔ Low tax burden and no corporate income tax.
✔ Ideal for: Investment companies, e-commerce, and remote startups.
✔ Key Considerations: Not ideal for physical businesses with local operations.

4. Steps to Start a Business in the U.S. from Costa Rica

1. Choose the Right Legal Structure

The most common structure for non-residents is a Limited Liability Company (LLC) due to its flexibility and tax advantages. An LLC protects personal assets and offers simplified taxation options.

2. Select the Best State for Incorporation

Popular states like Delaware, Wyoming, and Florida offer favorable regulations and low costs.

3. Obtain a U.S. Business Address

A physical or virtual business address is required for registration. Many entrepreneurs use virtual office services that provide a business address and mail-handling solutions.

4. Appoint a Registered Agent

A registered agent is a person or entity located in the chosen state who receives legal documents on behalf of the business. This service is available for an annual fee.

5. File the Articles of Organization

This official document registers your LLC with the Secretary of State and includes:
✔ Business Name
✔ Business Address
✔ Registered Agent Information

6. Obtain an Employer Identification Number (EIN)

The EIN is issued by the IRS and is necessary for:
✔ Opening a U.S. bank account
✔ Hiring employees
✔ Fulfilling tax obligations

7. Open a Business Bank Account

With an EIN and LLC documents, you can open a U.S. business bank account. Some banks allow remote account opening for non-residents.

8. Apply for an Individual Taxpayer Identification Number (ITIN)

If you don’t qualify for a Social Security Number (SSN), you will need an ITIN for tax purposes.

9. Stay Compliant with Tax and Regulatory Obligations

✔ File required tax returns.
✔ Meet annual reporting requirements.
✔ Consult a U.S. tax professional to avoid penalties.

5. How Can We Help?

At Prodezk, we offer a complete service to help Costa Rican entrepreneurs set up a business in the U.S., including:

• ‍LLC or Corporation Formation: We guide you in choosing the right structure and manage all legal paperwork.
• ‍EIN Registration: We assist in registering your company with the U.S. tax system.
• ‍Business Bank Account Setup: We help you open a U.S. business account, even if you don’t reside in the country.

📌 Need help expanding your business to the U.S.? Contact us for a free consultation.

Conclusion

Starting a business in the United States from Costa Rica is a viable strategy to optimize taxes and expand your operations to a global market. Choosing the right legal structure and state of incorporation allows you to access tax benefits and new business opportunities.

Other Blogs You May Be Interested In:

• Step-by-Step Guide to Starting a Business in the U.S.
• Benefits of Forming an LLC in the U.S. as a Foreigner