On 27 September 2017, Costa Rican government published the income tax brackets for tax year 2018. Tax brackets are adjusted yearly, effective 1 October to 30 September of the following year due to changes of consumer price index.
For corporate income tax, the following rates apply;
- 10% for companies with gross income up to CRC 53,113,000.
- 20% for companies with gross income of more than CRC 53,113,000, but not more than CRC 106,835,000.
- 30% for companies with gross income over CRC 106,835,000.
The new brackets are effective 1 October 2017.
