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:
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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% |
