Costa Rica is known for its progressive income tax structure, comprising different rates for self-employed and salaried individuals.
To use the Costa Rica income tax calculator, simply input your desired salary and filing status to begin.
Found an error in our calculator? Send us a message →
Costa Rica Tax Brackets
For self-employed individuals, the tax rates are as follows:
Self-employed Tax Brackets
- 0% tax on an annual taxable income up to CRC 4,181,000.
- 10% tax on income over CRC 4,181,000 and up to CRC 6,244,000.
- 15% tax on income over CRC 6,244,000 and up to CRC 10,414,000.
- 20% tax on income over CRC 10,414,000 and up to CRC 20,872,000.
- 25% tax on income over CRC 20,872,000.
Employee Tax Brackets
On the other hand, the income tax brackets for salaried employees are based on monthly income and are as follows:
- 0% tax on a monthly taxable income up to CRC 941,000.
- 10% tax on income over CRC 941,000 and up to CRC 1,381,000.
- 15% tax on income over CRC 1,381,000 and up to CRC 2,423,000.
- 20% tax on income over CRC 2,423,000 and up to CRC 4,845,000.
- 25% tax on income over CRC 4,845,000.