Complete guide: Income tax · Costa Rica
Updated:
2026 monthly salary tax on taxable gross, not after CCSS. Exempt through 918,000; brackets at 1,347,000, 2,364,000, 4,727,000 with 10/15/20/25% rates. Eligible credits only: 1,710 per child and 2,590 spouse. Does not use annual business-income scale.
Ordinary private employee under Labor Code and CCSS IVM/SEM. Special pensions, public employment and protected cases excluded. Minimum bases, partial months and multiple jobs require separate review.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Apply the period scale and eligible credits or reduction.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Costa Rica?
2026 monthly salary tax on taxable gross, not after CCSS. Exempt through 918,000; brackets at 1,347,000, 2,364,000, 4,727,000 with 10/15/20/25% rates. Eligible credits only: 1,710 per child and 2,590 spouse. Does not use annual business-income scale.
Which workers and scenarios are covered?
Ordinary private employee under Labor Code and CCSS IVM/SEM. Special pensions, public employment and protected cases excluded. Minimum bases, partial months and multiple jobs require separate review.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.