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Costa Rica Income Tax Rates for 2012

Costa Rica Income Tax Rates for 2012 Fiscal Year

The Costa Rica Tax Department has published the income tax rates for the 2012 Fiscal Year.  The fiscal year in Costa Rica runs from October 1st to September 30th.   The form used to report income in Costa Rica is the D-101 form.  A copy of the D-101 form is set forth below for illustration purposes. The Tax Returns must be filed by December 15th, 2012

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.





Net Income Amount


Tax Rate

(October 2012)

Up to ¢3.042.000

No Tax (Exempt)


Excess of  ¢3.042.000

Up to  ¢4.543.000




On the Excess of  ¢4.543.000

Up to ¢7.577.000




On the Excess of  ¢7.577.000

Up to ¢15.185.000





On the Excess of  ¢15.185.000



2.  Calculations for Corporations

 If you operate as a corporation then you will be subject to the following tax rates.  The calculation is a two (2) step process.  First you determine the Gross Income of the corporation.  The Gross income will determine the applicable tax rate according to the tax rate set forth below.    However, the second step once you have your tax rate is to calculate the tax by multiplying the rate by your Net Income.   


Gross  Income

Tax Rate

(october 2012)


Up to  ¢45,525,000



Up to ¢91,573,000



In Excess of  ¢91,573,000


To calculate the actual tax :

1-  Establish your tax rate based on Gross Income

2 – Use the Tax Rate X   Net Income        =     Tax Due


3.  Calculations for Salaried Individuals

If you are a salaried individual then the tax rates are as follows:  


Gross  Income

Tax Rate

(october 2012)


Up to  ¢685,000



From 685,000 to 1,028,000



In Excess of  ¢1,028,000



    D-101  Income Tax Reporting Form



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