OrbitaxNew income tax brackets for taxable year 2012-13
|Approved Changes|Costa Rica
The Ministry of Finance has modified the income tax brackets for the taxable year 2012-13 (i.e. taxable years from 1 October 2012 to 30 September 2013), as follows:
Corporate income tax
Income (CRC) |
Rate (%) |
up to 47,451,000 |
10 |
47,451,001 – 95,447,000 |
20 |
over 95,447,000 |
30 |
