AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Costa Rica

Costa Rica applies progressive personal income tax with a territorial system. Salary income and self-employment income have separate schedules.

Personal income tax

0–25%
Top marginal rate / range

Corporate tax

30%
Standard rate

VAT / Sales tax

13%
Standard indirect tax

At a glance

  • Tax yearOct 1 – Sep 30 (or calendar)
  • SystemTerritorial
  • FilingMid-December
Official Tax Authority Dirección General de Tributación
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Costa Rica's official tax authority (linked above) or a qualified tax professional before making any decision.