{"id":14347,"date":"2023-12-22T09:38:05","date_gmt":"2023-12-22T15:38:05","guid":{"rendered":"https:\/\/blplegal.com\/?p=14347"},"modified":"2026-07-17T15:10:04","modified_gmt":"2026-07-17T21:10:04","slug":"nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\/","title":{"rendered":"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024"},"content":{"rendered":"\n

El 8 de diciembre de 2023, se public\u00f3 el Decreto Ejecutivo N\u00b0 44276-H, mediante el cual se actualizan los tramos que aplicar\u00e1n para el impuesto sobre la renta, durante el periodo fiscal 2024, los cuales se detallan a continuaci\u00f3n:<\/p>\n\n\n\n

Impuesto al Salario:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Salario Bruto sobre el exceso de<\/th>\nHasta<\/th>\nTarifa<\/th>\n<\/tr>\n<\/thead>\n
$ 0.00<\/td>\n\u20a1929.000,00 ($ 1,764.00 Aprox.)<\/td>\n0%<\/td>\n<\/tr>\n
\u20a1929.000,00 ($ 1,764.00 Approx.)<\/td>\n\u20a11.363.000,00 ($ 2,588.00 Aprox.)<\/td>\n10%<\/td>\n<\/tr>\n
\u20a11.363.000,00 ($ 2,588.00 Approx.)<\/td>\n\u20a12.392.000,00 ($ 4,541.00 Aprox.)<\/td>\n15%<\/td>\n<\/tr>\n
\u20a12.392.000,00 ($ 4,541.00 Approx.)<\/td>\n\u20a14.783.000,00 ($ 9,081,00 Aprox.)<\/td>\n20%<\/td>\n<\/tr>\n
\u20a14.783.000,00 ($ 9,081,00 Approx.)<\/td>\nEn adelante<\/td>\n25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

Impuesto de rentas a personas f\u00edsicas con actividad lucrativa:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Renta Neta sobre el exceso de<\/th>\nHasta<\/th>\nTarifa<\/th>\n<\/tr>\n<\/thead>\n
$ 0.00<\/td>\n\u20a14.127.000,00 ($7,835.00 Aprox.)<\/td>\n0%<\/td>\n<\/tr>\n
\u20a14.127.000,00 ($7,835.00 Aprox.)<\/td>\n\u20a16.164.000,00 ($11,702.00 Aprox.)<\/td>\n10%<\/td>\n<\/tr>\n
\u20a16.164.000,00 ($11,702.00 Aprox.)<\/td>\n\u20a110.281.000,00 ($19,519.00 Aprox.)<\/td>\n15%<\/td>\n<\/tr>\n
\u20a110.281.000,00 ($19,519.00 Aprox.)<\/td>\n\u20a120.605.000,00 ($39,119,00 Aprox.)<\/td>\n20%<\/td>\n<\/tr>\n
\u20a120.605.000,00 ($39,119,00 Aprox.)<\/td>\nEn adelante<\/td>\n25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

Impuesto a las utilidades de personas jur\u00eddicas con ingresos brutos de hasta \u20a1120.582.000,00 (USD$228,926.00 Aprox.):<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Renta Neta sobre el exceso de<\/th>\nHasta<\/th>\nTarifa<\/th>\n<\/tr>\n<\/thead>\n
$ 0.00<\/td>\n\u20a15.687.000,00 ($10,797.00 Aprox.)<\/td>\n0%<\/td>\n<\/tr>\n
\u20a15.687.000,00 ($10,797.00 Aprox.)<\/td>\n\u20a18.532.000,00 ($16,198.00 Aprox.)<\/td>\n10%<\/td>\n<\/tr>\n
\u20a18.532.000,00 ($16,198.00 Aprox.)<\/td>\n\u20a111.376.000,00 ($21,597.00 Aprox.)<\/td>\n15%<\/td>\n<\/tr>\n
\u20a111.376.000,00 ($21,597.00 Aprox.)<\/td>\n\u20a1120.582.000,00 ($228,926.00 Aprox.)<\/td>\n20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

Las personas jur\u00eddicas con ingresos brutos mayores a \u20a1120.582.000,00 (USD$228,926.00, Aprox.) pagaran una tarifa del 30%.<\/strong><\/p>\n\n\n\n

Si requiere asesor\u00eda, cont\u00e1ctenos:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Vittoria di Gioacchino\n<\/b>Director<\/strong>\nCosta Rica\nE-mail<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El 8 de diciembre de 2023, se public\u00f3 el Decreto Ejecutivo N\u00b0 44276-H, mediante el cual se actualizan los tramos que aplicar\u00e1n para el impuesto sobre la renta, durante el periodo fiscal 2024, los cuales se detallan a continuaci\u00f3n: Impuesto al Salario: Salario Bruto sobre el exceso de Hasta Tarifa $ 0.00 \u20a1929.000,00 ($ 1,764.00…<\/p>\n","protected":false},"author":8,"featured_media":22344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[301,259,290,303],"tags":[],"class_list":["post-14347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-costa-rica","category-impuestos","category-noticias"],"acf":[],"yoast_head":"\nNuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024 - BLP Legal<\/title>\n<meta name=\"description\" content=\"Conozca los nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024 en Costa Rica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024\" \/>\n<meta property=\"og:description\" content=\"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-22T15:38:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-17T21:10:04+00:00\" \/>\n<meta name=\"author\" content=\"BLP\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024\" \/>\n<meta name=\"twitter:description\" content=\"Conozca los nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024 en Costa Rica.\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"BLP\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/\"},\"author\":{\"name\":\"BLP\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/6ab710bbab799caa7fe5581f7622ce7d\"},\"headline\":\"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024\",\"datePublished\":\"2023-12-22T15:38:05+00:00\",\"dateModified\":\"2026-07-17T21:10:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/\"},\"wordCount\":157,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"articleSection\":[\"Blog\",\"Costa Rica\",\"Impuestos\",\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2024\\\/\",\"name\":\"Nuevos tramos del Impuesto sobre la Renta para el per\u00edodo fiscal 2024 - 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