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Costa Rica Income Tax Rates

by Super User

 

INCOME TAX RATES FOR 2008

 

Tax Rate for Self Employed Individuals

 

 

Períod 2008

RATE

Up to

From

From

From

Excess

 

¢2.252.000

¢2.252.000 hasta 3.362.000

¢3.362.000 hasta ¢5.609.000

¢5.609.000 hasta 11.241.000

¢11.241.000

Exempt

10%

15%

20%

25%

 

 

 

Tax Rates for Corporations

 

                         

 

 

Períod  2008

RATE

Up to

¢33.701.000

10%

Up to

¢67.791.000

20%

More Than

¢67.791.000

30%

 
 
 
 
 

 

 

 

Tax Rates for Individuals (Employees)

 

 

Períod 2008

TARIFA

Up To

From

Excess

¢508.000,00

¢508.000,00 hasta ¢762.000,000

¢762.000,00

Exempt

10%

15%

 

 

 

 

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