{"id":19828,"date":"2025-12-08T09:40:33","date_gmt":"2025-12-08T15:40:33","guid":{"rendered":"https:\/\/blplegal.com\/newsflash-new-income-tax-brackets-for-fiscal-year-2026\/"},"modified":"2025-12-08T09:40:33","modified_gmt":"2025-12-08T15:40:33","slug":"newsflash-nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2026","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/newsflash-nuevos-tramos-del-impuesto-sobre-la-renta-para-el-periodo-fiscal-2026\/","title":{"rendered":"Newsflash: Nuevos tramos del impuesto sobre la renta para el periodo fiscal 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\">El 5 de diciembre de 2025, se public\u00f3 el Decreto Ejecutivo N\u00b0 45333-H, mediante el cual se actualizan los tramos que aplicar\u00e1n para el impuesto sobre la renta, durante el periodo fiscal 2026, los cuales se detallan a continuaci\u00f3n:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\"><strong>Impuesto al Salario:<\/strong><\/p>\n\n\n\n<table style=\"border: none; width: 477px; border-collapse: collapse; height: 140px;\">\n<tbody>\n<tr>\n<td style=\"width: 287pt; border: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tramos<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: 1pt solid windowtext; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tarifa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 287pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">a) Hasta \u00a2918.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 287pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">b) Sobre el exceso \u00a2918.000 hasta \u00a21.347.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 287pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">c) Sobre el exceso \u00a2\u00a21.347.000 hasta \u00a22.364.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 287pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">d) Sobre el exceso \u00a22.364.000 hasta \u00a24.727.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 287pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">e) Sobre el exceso \u00a24.727.000\u00a0<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">25%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\"><strong>Impuesto de rentas a personas f\u00edsicas con actividad lucrativa:<\/strong><\/p>\n\n\n\n<table style=\"border: none; width: 482px; border-collapse: collapse; height: 200px;\">\n<tbody>\n<tr>\n<td style=\"width: 255pt; border: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tramos\u00a0<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: 1pt solid windowtext; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tarifa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 255pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">a) Hasta \u00a26.244.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">0%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 255pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">b) Sobre el exceso \u00a26.244.000 hasta \u00a28.329.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 255pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">c) Sobre el exceso \u00a2\u00a28.329.000 hasta \u00a210.414.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 255pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">d) Sobre el exceso \u00a210.414.000 hasta \u00a220.872.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 255pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 17pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">e) Sobre el exceso de \u00a220.872.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 17pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">25%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\"><strong>Impuesto a las utilidades de personas jur\u00eddicas con ingresos brutos de hasta \u00a2119.174.000:<\/strong><\/p>\n\n\n\n<table style=\"border: none; width: 476px; margin-left: -0.5pt; border-collapse: collapse; height: 161px;\">\n<tbody>\n<tr>\n<td style=\"width: 248pt; border: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tramos\u00a0<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: 1pt solid windowtext; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-image: initial; border-left: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">Tarifa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 248pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">a) Hasta \u00a25.621.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 248pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">b) Sobre el exceso \u00a25.621.000 hasta \u00a28.433.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 248pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">c) Sobre el exceso \u00a2\u00a28.433.000 hasta \u00a211.243.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 248pt; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">d) Sobre el exceso \u00a211.243.000<\/p>\n<\/td>\n<td style=\"width: 65pt; border-top: none; border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt; height: 16pt; vertical-align: bottom;\">\n<p style=\"line-height: normal; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm;\">20%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"line-height: 115%; font-size: 15px; font-family: 'Calibri',sans-serif; margin: 0cm 0cm 10.0pt 0cm;\">Las personas jur\u00eddicas con ingresos brutos mayores a \u00a2119.174.000, pagar\u00e1n una tarifa del 30%.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 5 de diciembre de 2025, se public\u00f3 el Decreto Ejecutivo N\u00b0 45333-H, mediante el cual se actualizan los tramos que aplicar\u00e1n para el impuesto sobre la renta, durante el periodo fiscal 2026, los cuales se detallan a continuaci\u00f3n: Impuesto al Salario: Tramos Tarifa a) Hasta \u00a2918.000 0% b) Sobre el exceso \u00a2918.000 hasta \u00a21.347.000&#8230;<\/p>\n","protected":false},"author":3,"featured_media":19827,"comment_status":"closed","ping_status":"open","sticky":false,"template":"single-blog.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[242,304,290,303],"tags":[],"class_list":["post-19828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-costa-rica-es","category-impuestos","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsflash: Nuevos tramos del impuesto sobre la renta para el periodo fiscal 2026 - BLP Legal<\/title>\n<meta name=\"description\" content=\"Learn about the updated income tax brackets for Costa Rica\u2019s 2026 fiscal year. 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