Costa Rica Tax Calculator (2026)
Income tax rates and take-home pay for Costa Rica
Costa Rica Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Exempt | CRC 0 - CRC 11,148,000 | 0.0% |
| Reduced Rate | CRC 11,148,000 - CRC 16,356,000 | 10.0% |
| Intermediate Rate | CRC 16,356,000 - CRC 28,704,000 | 15.0% |
| Higher Rate | CRC 28,704,000 - CRC 57,396,000 | 20.0% |
| Top Rate | CRC 57,396,000+ | 25.0% |
Social Security (CCSS)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | CRC 0+ | 10.7% |
Key Facts
Tax Year
2025
Currency
CRC
Top Rate
25.0%
Brackets
5 brackets
Tax-Free Threshold
CRC 11,148,000
Social Contributions
1 item
Assumptions
- · Tax brackets used are for standard employment income (Impuesto sobre el Salario), which differ from the self-employed brackets provided in the source text.
- · Employment income tax brackets are annualized from monthly official rates for 2025.
- · Social security contribution rate of 10.66% is based on the 2025 figure provided in the source.
- · Worker profile (single, no dependents) results in no eligibility for the spouse or child tax credits mentioned.
- · Social security contributions are deductible from gross income before the calculation of income tax.
Frequently asked questions
How much income tax do I pay in Costa Rica if I'm an expat working remotely?
Costa Rica uses a progressive income tax system with five brackets ranging from 0% to 25%. If you earn up to 11,148,000 CRC annually, you pay no income tax at all. Above that threshold, you'll pay between 10% and 25% depending on your income level, after deducting your 10.66% social security contribution from your gross income.
What is the social security contribution rate in Costa Rica?
Employees in Costa Rica pay a 10.66% social security contribution (CCSS, or Caja Costarricense de Seguro Social) on their gross income. The good news is that this contribution is deductible from your gross income before income tax is calculated, which effectively reduces your taxable base.
At what income level do I start paying income tax in Costa Rica?
You start paying income tax once your annual income exceeds 11,148,000 CRC. Below that amount, you're in the exempt bracket and owe no income tax. Once you cross that threshold, the next portion of income up to 16,356,000 CRC is taxed at 10%.
Does Costa Rica have different tax rates for different regions?
The income tax brackets and social security rates provided are national rates that apply uniformly across Costa Rica; there are no additional subnational or regional income taxes to consider. This makes tax planning straightforward regardless of which part of the country you choose to live in.
What's the highest tax bracket in Costa Rica and how much income does it cover?
Costa Rica's highest tax bracket is 25%, which applies to all annual income above 57,396,000 CRC. This top bracket has no upper limit, so any earnings beyond that threshold are taxed at the 25% rate.
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