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New income tax brackets for taxable year 2012-13

|Approved Changes|Costa Rica
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



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