On December 5, 2025, Executive Decree No. 45333-H was published, updating the brackets that will apply to income tax during fiscal year 2026, as detailed below:
Salary Tax
| Tax Brackets |
Tax Percentage |
| a) Up to ₡918,000 | 0% |
| b) Over ₡918,000 and up to ₡1,347,000 | 10% |
| c) Over ₡1,347,000 and up to ₡2,364,000 | 15% |
| d) Over ₡2,364,000 and up to ₡4,727,000 | 20% |
| e) Over ₡4,727,000 | 25% |
Income Tax on Individuals (For-Profit Activities)
| Tax Brackets |
Tax Percentage |
| a) Up to ₡6,244,000 | 0% |
| b) Over ₡6,244,000 and up to ₡8,329,000 | 10% |
| c) Over ₡8,329,000 and up to ₡10,414,000 | 15% |
| d) Over ₡10,414,000 and up to ₡20,872,000 | 20% |
| e) Over ₡20,872,000 | 25% |
Corporate Income Tax (Legal Entities with Gross Income up to ₡119,174,000)
| Tax Brackets |
Tax Percentage |
| a) Up to ₡5,621,000 | 5% |
| b) Over ₡5,621,000 and up to ₡8,433,000 | 10% |
| c) Over ₡8,433,000 and up to ₡11,243,000 | 15% |
| d) Over ₡11,243,000 | 20% |
Legal entities with gross income greater than ₡119,174,000 will be subject to a 30% tax rate.
