On December 3, 2024, Executive Decree No. 44772-H was published, updating the income tax brackets applicable for the 2025 fiscal period, as detailed below:
Salary Tax
| Gross salary from: |
To |
Rate |
| $0.0 |
₡922.000,00 ($1,814.00 Approx.) |
0% |
| ₡922.000,00 ($1,814.00 Approx.) |
₡1.352.000,00 ($2,660.00 Approx.) |
10% |
| ₡1.352.000,00 ($2,660.00 Approx.) |
₡2.373.000,00 ($4,668.00 Approx.) |
15% |
| ₡2.373.000,00 ($4,668.00 Approx.) |
₡4.745.000,00 ($9,334,00 Approx.) |
20% |
| ₡4.745.000,00 ($9,334,00 Approx.) |
Onward |
25% |
Income Tax on Individuals with Lucrative Activities
| Gross Salary From |
To |
Rate |
| $0.0 |
₡4.094.000,00 ($8,054.00 Approx.) |
0% |
| ₡4.094.000,00 ($8,054.00 Approx.) |
₡6.115.000,00 ($12,029.00 Approx.) |
10% |
| ₡6.115.000,00 ($12,029.00 Approx.) |
₡10.200.000,00 ($20,065.00 Approx.) |
15% |
| ₡10.200.000,00 ($20,065.00 Approx.) |
₡20.442.000,00 ($40,212,00 Approx.) |
20% |
| ₡20.442.000,00 ($40,212,00 Approx.) |
Onward |
25% |
Corporate Income Tax for Legal Entities with Gross Income up to ₡119,629,000 (approximately $235,328.00):
| Gross Salary From |
To |
Rate |
| 0.0$ |
₡5.642.000,00 ($11,099.00 Approx.) |
5% |
| ₡5.642.000,00 ($11,099.00 Approx.) |
₡8.465.000,00 ($16,652.00 Approx.) |
10% |
| ₡8.465.000,00 ($16,652.00 Approx.) |
₡11.286.000,00 ($22,201.00 Approx.) |
15% |
| ₡11.286.000,00 ($22,201.00 Approx.) |
₡119.629.000,00 ($235,328.00 Approx.) |
20% |
Legal entities with gross income exceeding ₡119,629,000.00 (approximately $235,328.00) will be subject to a 30% tax rate.
For more information, contact us at
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