Costa Rica published the decrees amending the corporate and individual income tax brackets for the 2017-2018 tax year in the 27 September 2017 edition of the Official Gazette. Although the brackets are adjusted, the rates remain the same.
Corporate income tax brackets and rates:
- up to CRC 53,113,000 - 10%
- over CRC 53,113,000 up to 106,835,000 - 20%
- over CRC 106,835,000 - 30%
Individual employment income tax brackets and rates (monthly):
- up to CRC 799,000 - 0%
- over CRC 799,000 up to 1,19…