Costa Rica updated the annual tax brackets for individual business income, raising the 0% exempt amount from CRC 4,094,000 to CRC 6,244,000 through Law No. 10.667, which was published in the Official Gazette on 24 April 2025.
The updated tax brackets and rates are as follows:
| Income threshold | Exempt rate |
| Up to CRC 6,244,000 | 0% |
| Between CRC 6,244,001 and CRC 8,329,000 | 10% |
| Between CRC 8,329,001 and CRC 10,414,000 | 15% |
| Between CRC 10,414,001 and CRC 20,872,000 | 20% |
| Income above CRC 20,872,000 | 25% |
The revised tax brackets and rates are set to take effect on 1 January 2026. The new income tax brackets will adjust for the cost of living starting in the second year after the law takes effect.
