The new corporate income tax rates will go into effect on 1 January 2026.
Costa Rica’s Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate income tax rates for 2026. The Decree also enlists the individual income tax brackets and rates for 2026.
Corporate Income Tax Rates
For companies with gross income exceeding CRC 119,174,000, a flat corporate income tax rate of 30% applies. For smaller companies with gross income not exceeding this threshold, progressive rates are applied as follows:
- Up to CRC 5,621,000: 5%
- Over CRC 5,621,000 up to CRC 8,433,000: 10%
- Over CRC 8,433,000 up to CRC 11,243,000: 15%
- Over CRC 11,243,000 up to CRC 119,174,000: 20%
Individual Business Income Tax Brackets
- Up to CRC 6,244,000: 0%
- Over CRC 6,244,000 up to CRC 8,329,000: 10%
- Over CRC 8,329,000 up to CRC 10,414,000: 15%
- Over CRC 10,414,000 up to CRC 20,872,000: 20%
- Over CRC 20,872,000: 25%
Finally, the individual monthly employment income is taxed progressively, with 0% on up to CRC 918,000, 10% on CRC 918,001–1,347,000, 15% on CRC 1,347,001–2,364,000, 20% on CRC 2,364,001–4,727,000, and 25% on income above CRC 4,727,000.
Executive Decree No. 45333-H will go into effect on 1 January 2026.
