On 22 December 2021, the Costa Rican government and the Ministry of Finance posted a Decree No. 43375-H updating the corporate income tax thresholds for tax year 2022.
The following corporate income tax rates will apply to the income of companies with annual gross income of CRC112,070,000 (US $175,383) or below:
| Amount of income | Rate |
| Up to CRC5,286,000 (US$8,272) | 5% |
| CRC5,286,001 to CRC7,930,000 (US$8,272 to US $12,410) | 10% |
| CRC7,930,001 to CRC10,573,000 (US$12,410 to US $16,546) | 15% |
| Over CRC10,573,001 (US$16,546) | 20% |
