Costa Rica Personal income tax brackets
Costa Rica Personal income tax brackets run from 0% to 25% across 5 bands, cited to Decreto Ejecutivo N.º 45333-H 'Actualización de los tramos del impuesto sobre la renta-salario y utilidades', Artículo 1 (La Gaceta N.º 229, 05/12/2025; vigente desde 01/01/2026), in force since 1 Jan 2026. Last checked against the official source on 17 Jul 2026.
Official source: Decreto Ejecutivo N.º 45333-H · Last checked 2026-07-17 · source fingerprint
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
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| Current value | 0–25% across 5 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Decreto Ejecutivo N.º 45333-H 'Actualización de los tramos del impuesto sobre la renta-salario y utilidades', Artículo 1 (La Gaceta N.º 229, 05/12/2025; vigente desde 01/01/2026) — texto en SCIJ/PGR; base legal Art. 33 Ley del Impuesto sobre la Renta N.º 7092 |
| 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 la renta del trabajo dependiente (empleo asalariado) — a MONTHLY colones (CRC) schedule that the Ministerio de Hacienda re-indexes to CPI each fiscal year by decreto (Art. 33 Ley 7092). Decreto 45333-H (effective 1 Jan 2026), Art. 1, verbatim: rentas up to ₡918.000/month not subject; 10% on the excess over ₡918.000 up to ₡1.347.000; 15% on the excess up to ₡2.364.000; 20% on the excess up to ₡4.727.000; 25% on the excess over ₡4.727.000. Because Costa Rican CPI was negative in 2025 (-0.38% used for indexing), the 2026 bands were adjusted slightly DOWN vs 2025 (the exempt threshold fell from ₡922.000 to ₡918.000). Family tax CREDITS (créditos fiscales, subtracted from tax, NOT modelled in the bands): ₡1.710/month per child and ₡2.590/month per spouse (Art. 2). Self-employed professionals (trabajo NO dependiente) are taxed on a separate ANNUAL colones scale, not shown here. hacienda.go.cr geo-blocks non-CR clients; the decreto text (Decreto 45333-H, dated 10/11/2025, La Gaceta 229 of 05/12/2025) was verified on the official SCIJ. Residents; next annual update expected effective 1 Jan 2027.
Get it programmatically
curl https://usaref.dev/v1/cr/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/cr/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/cr/income-taxEmail me when this changes
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Other Costa Rica series: BCCR monetary policy rate (TPM) · IVA standard rate · VAT registration threshold · Minimum wage (lowest generic monthly rate) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Dominican Republic · El Salvador · Guatemala · Honduras · Mexico · all 10