Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023

06 January 2023|Tax Alerts, Legislation & Policy, National/Federal Taxation|Costa Rica

The new brackets are for corporate income, income from profitable activities and the salary tax. The brackets went into effect on 1 January 2023.

On 23 December 2022, Costa Rica’s Tax Authority published Executive Decree No. 43852-H, which contains the income tax brackets applicable for tax year 2023.

The following corporate income tax rates will apply to the income of companies with annual gross income of CRC122,145,000 (US$204,611)¹or below:

Amount of income	Rate
Up to CRC5,761,000 (US$9,650)…

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