Costa Rica tax guide
Planning reference for Costa Rica using CRC salary values.
This is not an official government calculation. Confirm final details with Costa Rica Ministry of Finance or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Costa Rica-domiciled salaried employee with regular monthly gross salary, single and without child or spouse tax credits. The statutory Christmas bonus is outside the entered annual salary.
Reference details
| Currency | CRC |
|---|---|
| National tax label | Salary Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | The employee payroll share of Costa Rican social-security contributions is 10.66% of total remuneration. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 11,016,000 CRC |
| 2 | 10.0% | Up to 16,164,000 CRC |
| 3 | 15.0% | Up to 28,368,000 CRC |
| 4 | 20.0% | Up to 56,724,000 CRC |
| 5 | 25.0% | Top bracket and above |
Official source
Costa Rica Ministry of Finance: https://www.hacienda.go.cr/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.