🇨🇷 Costa Rica Statutory Tax Guide
Costa Rica Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Ministerio de Hacienda.
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📜 Statutory Authority & Legal Framework
In Costa Rica, personal income taxation is administered by the Ministerio de Hacienda under the authority of Ley del Impuesto sobre la Renta No. 7092.
Costa Rica monthly progressive salary tax (0% to 25%) with 10.67% CCSS social security contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: CRC| Income Bracket (₡) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta ₡941,000 (0%) | 0.0% | Tax-Free Allowance |
| ₡941,000 – ₡1,381,000 (10%) | 10.0% | Tier 2 |
| ₡1,381,000 – ₡2,423,000 (15%) | 15.0% | Tier 3 |
| ₡2,423,000 – ₡4,845,000 (20%) | 20.0% | Tier 4 |
| Sobre ₡4,845,000 (25%) | 25.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
CCSS Seguro Social
Employee Share: 10.7%
Employer Share: 26.7%
Frequently Asked Questions: Costa Rica Taxation
What are the income tax brackets in Costa Rica? ↓
Costa Rica operates a progressive tax system administered by Ministerio de Hacienda under Ley del Impuesto sobre la Renta No. 7092.
What social security or pension contributions apply in Costa Rica? ↓
Mandatory contributions include: CCSS Seguro Social (10.7%).