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Costa Rica Income Tax Rates 2015

Costa Rica Income Tax Rates for 2015

In Costa Rica the fiscal year closes on September 30 and the Tax Returns will be due by December 15, 2015.   The following are the income tax rates which are applicable for the 2015 tax filing season.

The law applies a sliding scale for the following categories : (1) Salaried workers (2) Self employed (3) Corporate Tax 

This is the sliding scale for Salaried Workers:

2015 Tax Period

Tax Rate

Up To

¢793.000

Exempt

On the Excess of

¢793,000 up to ¢1.190.000

10%

Above this amount

¢1.190.000

15%

This the sliding scale for Self Employed Workers

Tax Year 2015

Tax Rate

Up To

¢3.522.000

Exempt

From

¢3.522.000 up to ¢5.259.000

10%

From

¢5.259.000 up to ¢8.773.000

15%

From

¢8.773.000 up to ¢17.581.000

20%

Above

¢17,581.000

25%

The sliding scale for Corporations is

Tax Year

Tax

(based on Net)

Gross Income up to

 ¢52.710.000

10%

Gross Income up to

¢106.026.000

20%

Gross Income of More Than

¢106.026.000

30%

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