- Brackets updated
Refreshed for fiscal 2026 — PIT brackets, social security rates, treaty count, sources and prose Source
Top income tax
25.0%
Territorial system
Corporate tax
30.0%
IVA
13.0%
standard rate
Tax residency
183 days
4 tax treaties
Costa Rica tax profile
Data year: 2026
- Tax system
- Territorial Costa Rica taxes Costa Rican-source income on a territorial basis. Foreign-source income is generally exempt for individuals; a 2023 reform can tax certain foreign passive income of non-qualified entities that lack local substance.
- 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 are taxed at 15% on Costa Rican-source gains (withholding or self-assessment). A 2.25% rate may apply on the first sale of qualifying assets under Law 9635; non-resident sellers of local assets may face 2.5% withholding.
- Social security (employee)
- 10.8%
- Social security (employer)
- 26.8%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 25.0%
- Treaty count
- 4
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 6,244,000 | 0.0% |
| CRC 6,244,000 | CRC 8,329,000 | 10.0% |
| CRC 8,329,000 | CRC 10,414,000 | 15.0% |
| CRC 10,414,000 | CRC 20,872,000 | 20.0% |
| CRC 20,872,000 | 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
- A physical person is domiciled (tax resident) if present in Costa Rica more than 183 days in the fiscal year, continuously or not, including entry and exit days; brief absences up to 30 consecutive days count unless fiscal residence elsewhere is certified (Income Tax Regulation art. 5).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 15
Sources
- Ministerio de Hacienda — Tramos de renta 2026 (accessed Oct 9, 2026) Decreto Ejecutivo 45333-H; PIT brackets for self-employed (actividad lucrativa), salary withholding, small-company CIT scale
- PwC Costa Rica Tax Summary (accessed Oct 9, 2026) Territorial system, CIT 30%, WHT, social security 2026, capital gains, FTZ, passive foreign income rules
- DGT — Guía aplicación convenios (Anexo) (accessed Oct 9, 2026) Four income-tax treaties in force (Germany, Mexico, Spain, UAE)