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Taxes in Costa Rica

Learn how employment taxes affect your payroll and your employees’ paychecks in Costa Rica.

Employer
30%

Corporate tax rate

9.25%

Health & Maternity

5.25%

Basic Pension Scheme

0.25%

Banco Popular Employer Fee

5.0%

Family Assignations

0.5%

Social Aid: (IMAS)

1.5%

INA

0.25%

Contribution from Banco Popular Employer

3%

Labour Capitalization Fund

0.5%

Complementary Pension Fund

1%

National Insurance Institute

Employee
5.5%

Medical and maternity contribution

4.0%

Disability, old age, and death benefits

Employee income taxes
0%

Up to CRC 817,000 ($1319.28)

10%

CRC 817,001 to 1,226,000 ($1319.28 - $1979.72)

15%

CRC 1,226,000 to CRC 2,103,000 ($1979.72 - $3395.88)

20%

CRC 2,103,000 to CRC 4,205,000 ($3395.88 - $6790.15)

25%

Over 4,205,000 ($6790.15)