On 25 September 2015, Costa Rica published in the Official Gazette the decrees amending the corporate and individual income tax brackets for the 2015-2016 tax year. The brackets are adjusted, although the rates remain the same.

Corporate income tax brackets and rates:

• up to CRC 53,320,000 - 10%
• CRC 53,320,001 up to 105,241,000 - 20%
• over CRC 105,241,000 - 30%

Individual employment income …