Sign up for tax alert emails GTNU homepage Tax newsroom Email document Print document Download document
January 6, 2023
Costa Rica’s Tax Authority publishes income tax brackets for tax year 2023
On 23 December 2022, Costa Rica’s Tax Authority published Executive Decree No. 43852-H, which contains the income tax brackets applicable for tax year 2023.
The following corporate income tax rates will apply to the income of companies with annual gross income of CRC122,145,000 (US$204,611)1 or below:
For companies with an annual gross income that exceeds CRC122,145,000 (US$204,611), the applicable corporate income tax rate will be 30%.
The following income tax rates will apply to the income obtained by individuals from profitable activities:
The following salary tax rates will apply for tax year 2022:
The new tax brackets became effective on 1 January 2023.
For additional information with respect to this Alert, please contact the following:
Ernst & Young, S.A., San José, Costa Rica
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific