Costa RicaCostaTerritorial-source system, with exceptional taxation of certain foreign-source passive income where applicable substance requirements are not met. Standard corporate income tax is 30% of net income.
Corporate Tax
30%
Income Tax
0% - 25%
VAT Rate
13%
Capital Gains Tax
15%
Effective Rate
30%
Income Tax Brackets
- 0 - 11,016,0000%
- 11,016,000 - 16,164,00010%
- 16,164,000 - 28,368,00015%
- 28,368,000 - 56,724,00020%
- 56,724,000 - ∞25%
Capital Gains
15%
General capital-gains rate is 15%. A 2.25% rate may be elected under stated conditions for the first sale of qualifying assets acquired before or under the applicable post-1 July 2019 rules.