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Costa Rica Income Tax Rates for 2009 Fiscal Year

Costa Rica Income Tax Rates for 2009 Fiscal Year.

 

In Costa Rica the Fiscal Year for tax purposes runs from October 1st to September 30th of each year.

 

The Income Tax Rates for the Fiscal Year Ending September 30th, 2009 are set forth below:

 

1.  Individuals with a Business Activity.

 

This tax rate applies to individuals who carry out a business or trade on their own as self employed individuals.

 

 

.

2009

Net Income Amount

Tax Rate

(october 2008 to September 2009)

Up to ¢2.599.000

No Tax (Exempt)

 

Excess of  ¢2.599.000

Up to  ¢3.880.000

 

 

10%

On the Excess of  ¢3.880.000

Up to ¢6.473.000

 

 

15%

On the Excess of  ¢6.473.000

Up to ¢12.972.000

 

 

20%

 

On the Excess of  ¢12.972.000

 

25%

 

 

 

2.  Calculations for Corporations

 

If you operate as a corporation then you will be subject to the following tax rates. 

 

 

 

Net Income      x      Tax Rate Indicated Below       =     Tax Rate

       Total                                    

 

 

2009

Net Income

 

Rate

(october 2008 to September  2009)

 

 

Up to  ¢38.891.000

 

10%

 

Up to ¢78.231.000

 

20%

 

In Excess of  ¢78.231.000

 

30%

 

 

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