The Personal Income Tax Rate in Costa Rica stands at 15 percent. source: Directorate General of Taxation of Costa Rica

Personal Income Tax Rate in Costa Rica is expected to reach 15.00 percent by the end of 2020, according to Trading Economics global macro models and analysts expectations. In the long-term, the Costa Rica Personal Income Tax Rate is projected to trend around 15.00 percent in 2021, according to our econometric models.

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Costa Rica Personal Income Tax Rate


Costa Rica Last Unit Reference Previous Highest Lowest
Personal Income Tax Rate 25.00 percent Dec/21 25.00 25.00 15.00
Corporate Tax Rate 30.00 percent Dec/21 30.00 36.00 30.00
Sales Tax Rate 9.00 percent Dec/21 13.00 13.00 9.00


Costa Rica Personal Income Tax Rate
In Costa Rica, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Costa Rica.