Top income tax
25.0%
Territorial system
Corporate tax
30.0%
IVA
13.0%
standard rate
Tax residency
183 days
5 tax treaties
Costa Rica tax profile
Data year: 2025
- Tax system
- Territorial Costa Rica taxes only Costa Rican-source income. Foreign-source income is exempt.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 30.0%
- IVA
- 13.0%
- Capital gains tax
- 15.0% Capital gains on real property and securities taxed at 15%. Applies only to Costa Rican-source gains.
- Social security (employee)
- 10.7%
- Social security (employer)
- 26.7%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 25.0%
- Treaty count
- 5
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| CRC 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CRC 0 | CRC 4,094,000 | 0.0% |
| CRC 4,094,000 | CRC 6,115,000 | 10.0% |
| CRC 6,115,000 | CRC 10,200,000 | 15.0% |
| CRC 10,200,000 | CRC 20,442,000 | 20.0% |
| CRC 20,442,000 | and above | 25.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Zona Franca (Free Trade Zone) Companies operating in designated Free Trade Zones receive significant income ta... | -- | 12yr | Active |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domiciled in Costa Rica for more than 183 days in a fiscal year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 15
Sources
- PwC Costa Rica (accessed Mar 23, 2026) Territorial system, PIT, CIT rates