EYCosta Rica’s Tax Authority publishes income tax brackets for tax year 2023
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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)1 or below:
Amount of income | Rate |
Up to CRC5,761,000 (US$9,650)… |