On 29 September 2016, Costa Rica published the executive decrees amending the corporate and individual income tax brackets for the 2016-2017 tax year in the Official Gazette. Although the brackets are adjusted, the rates remain the same.
Corporate income tax brackets and rates:
- up to CRC 52,634,000- 10%
- over CRC 52,634,000 up to 105,872,000 - 20%
- over CRC 105,872,000 - 30%
Individual employment income tax brackets and rates (monthly):
- up to CRC 792,000 - 0%
- over CRC 792,000 up to 1,18…