Income Tax Hacienda Costa Rica
Business, SMEs, Independent, Professional and Tax Credits

2023 RATES

Income tax based on Law 7092

Tax Return for the ordinary period between January and December.

EAID = Earnings After Intereses and Depreciation.

Business (Corp,LLC)


1- 30% if Revenue if over  ¢ 122.145.000



2- SMEs when Annual Revenue (Jan - Dec) is below ¢ 122.145.000


A- EAID up to ¢5.761.000,00                                         Rate 5%

B- EAID over ¢5.761.000,00 up to ¢8.643.000,00         Rate 10%

C- EAID over ¢8.643.000,00 up to ¢11.524.000,00       Rate 15%

D- EAID over ¢11.524.000,00                                        Rate 20%


Exemptions of Income Tax for Business apply for SMEs. 


Independents - Professionals


A- EAID up to ¢4.181.000,00                                         Exempt

B- EAID over ¢4.181.000,00 up to ¢6.244.000,00         Rate 10%

C- EAID  over ¢6.244.000,00 up to ¢10.414.000,00       Rate 15%

C- EAID  over ¢10.414.000,00 up to ¢20.872.000,00     Rate 20%

E- EAID  over ¢20.872.000,00                                        Rate 25%


Employees


A- Gross Wage up to ¢941.000,00                                      Exempt

B- Gross Wage over ¢941.000,00 up to ¢1.381.000,00      Rate 10%

B- Gross Wage over ¢1.381.000,00 up to ¢2.423.000,00   Rate 15%

B- Gross Wage over ¢2.423.000,00 up to ¢4.845.000,00   Rate 20%

E- Gross Wage over ¢4.845.000,00                                     Rate 25%

 

Tax Credits - Individuals

                                  

                                    Annual                      Monthly

A- Married                   ¢31.800                  ¢2.650                           

B- Kids                         ¢21.000                 ¢1.750


Shareholder Declaration(RTBF)
Law 9416