Costa Rica corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 30 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Ley del Impuesto sobre la Renta N.º 7092, Artículo 15 — tarifa general del 30% para personas jurídicas (texto vigente, Sistema Costarricense de Información Jurídica SCIJ/PGR); tramos reducidos y umbral de renta bruta 2026 fijados por Decreto Ejecutivo N.º 45333-H (La Gaceta N.º 229, 05/12/2025) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Impuesto sobre las utilidades (renta de actividades lucrativas). Art. 15 Ley 7092 sets the standard/headline rate at 30% ('treinta por ciento') on net taxable income for personas jurídicas whose GROSS income exceeds ₡119.174.000 annually (2026 threshold). Companies at or below that gross-income threshold instead pay a REDUCED, tiered scale on net income (Decreto 45333-H, effective 1 Jan 2026): 5% on the first ₡5.621.000; 10% on the excess up to ₡8.433.000; 15% on the excess up to ₡11.243.000; 20% on the excess over ₡11.243.000. The ₡119.174.000 gross-income threshold and the reduced brackets are re-indexed to CPI each tax year (calendar-year basis) by the annual decreto de actualización (the 2026 adjustment was -0.38%, so the amounts fell slightly vs 2025); the 30% headline rate itself is long-standing and unchanged. Newly registered micro/small firms get separate ramp-up relief. Costa Rica's Ministerio de Hacienda site (hacienda.go.cr) geo-blocks non-CR clients; both the statute (Art. 15) and the 2026 decreto were verified on the official SCIJ (PGR). Decreto 45333-H on SCIJ: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=105834&nValor3=148657&strTipM=TC
Get it programmatically
curl https://usaref.dev/v1/cr/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/cr/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/cr/corporate-taxOther Costa Rica series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates