Costa Rica Sets Corporate and Individual Income Tax Brackets and Rates for 2026

Costa Rica's Ministry of Finance has issued Executive Decree No. 45333-H, which was published on 5 December 2025. The Decree sets the corporate and individual income tax brackets and rates for 2026.

For corporate income tax, the 30% rate applies for companies with gross income exceeding CRC 119,174,000, while the progressive rates for smaller companies with gross income not exceeding that amount are as follows:

• up to CRC 5,621,000 - 5%
• over CRC 5,621,000 up to 8,433,000 - 10%
• over CRC 8,43…