On 8 December 2020, the Costa Rican Ministry of Finance has published the Executive Decree No. 42733-H providing new corporate tax brackets for 2021. Decree No. 42733-H enters into force on 1 January 2021 and replaces the prior decree on rates published in September 2019.

  • up to CRC 5,157,000 – 5%
  • over CRC 5,157,000 up to 7,737,000- 10%
  • over CRC 7,737,000 up to 10,315,000 – 15%
  • over CRC 10,315,000 (up to 109,337,000) – 20%