Costa Rica Tax Calculator (2026)
Income tax rates and take-home pay for Costa Rica
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Costa Rica Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket | CRC 0 - CRC 4,094,000 | 0.0% |
| Second bracket | CRC 4,094,000 - CRC 6,115,000 | 10.0% |
| Third bracket | CRC 6,115,000 - CRC 10,200,000 | 15.0% |
| Fourth bracket | CRC 10,200,000 - CRC 20,442,000 | 20.0% |
| Fifth bracket | CRC 20,442,000+ | 25.0% |
Social Security Contribution (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee portion 2026-2028 | CRC 0+ | 4.3% |
Key Facts
Tax Year
2026
Currency
CRC
Top Rate
25.0%
Brackets
5 brackets
Tax-Free Threshold
CRC 4,094,000
Social Contributions
1 item
Assumptions
- · Model assumes employed individual (not self-employed) receiving salary income.
- · Self-employed individuals may deduct up to 25% of gross income; this model applies standard employment tax brackets only.
- · Social security contribution rate of 4.33% applies from 2026-2028 (employee portion).
- · Personal tax credits (spouse, children) are not included as the default person is single with no dependents.
- · No local/municipal income taxes apply in Costa Rica.
- · VAT, property tax, and other consumption taxes are excluded as they do not affect employment salary comparisons.
- · Withholding tax rates are informational only; they apply to specific income types not typical employment salary.
Frequently asked questions
What is the top income tax rate in Costa Rica?
The highest marginal income tax rate in Costa Rica is 0.3%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Costa Rica have?
Costa Rica has 5 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Costa Rica?
Take-home pay in Costa Rica is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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