Corporate Tax
30%
Income Tax
0-25%
VAT Rate
13%
Effective Rate
30%
Overview
Territorial-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.
Progressive rates from 0% to 25% (monthly bands shown annualised). Amounts in CRC.
Tax Calculator
Overview
Territorial-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.
Progressive rates from 0% to 25% (monthly bands shown annualised). Amounts in CRC.
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%
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