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Tax Law Summary

Costa Rica Tax Law Summary  


Here you will find the full text of the Costa Rican Tax Laws broken down by category:  

  1. Income Tax Law
  2. Regulations to the Income Tax Law

 The income tax law of Costa Rica is Law No. 7092 which was passed on April 2, 1988.   Complimentary to the law are the Regulations to the Tax Law  which were passed on September 9, 1988.   Both the law and the regulations were modified an expanded upon in 1995 by the Tax Justice Law (Ley de Justicia Tributaria) and the Tax Adjustment Law (Ley de Ajuste Tributario). 

The full text of the laws [in Spanish] is set forth below by following the link:

 i.                    The Income Tax Law  [Ley del Impuesto Sobre La Renta # 7092]

 ii.                  The Regulations to the Tax Law [Reglamento Decreto 18455-H]  


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