Costa Rica Publishes Corporate and Individual Income Tax Brackets for 2018-2019

Costa Rica has published the decrees amending the corporate and individual income tax brackets for the 2018-2019 tax year in the 1 October 2018 edition of the Official Gazette. Although the brackets are adjusted, the rates remain the same.

Corporate income tax brackets and rates:

• up to CRC 54,303,000 - 10%
• over CRC 54,303,000 up to 109,228,000 - 20%
• over CRC 109,228,000 - 30%

Individual employment income tax brackets and rates (monthly):

• up to CRC 817,000 - 0%
• over CRC 817,000 up to 1,2…