Costa Rica ISR: ₡1,500,000 → ₡60,150 per month
Income tax (ISR) for employees in Costa Rica is run by the Ministry of Finance (Hacienda) and calculated monthly on gross salary. Brackets run from 0% to 25%.
Open the calculator
Costa Rica income tax calculator
With gross pay of ₡1,500,000:
- Exempt (₡942,000): ₡0
- 10% on ₡471,000: ₡47,100
- 15% on ₡87,000: ₡13,050
- Monthly ISR = ₡60,150 · effective 4.01% · annual ₡721,800
Numeric examples
| Monthly salary | Monthly ISR | Annual ISR | Effective rate |
|---|---|---|---|
| ₡942,000 | ₡0 | ₡0 | 0% |
| ₡1,000,000 | ₡5,800 | ₡69,600 | 0.58% |
| ₡1,500,000 | ₡60,150 | ₡721,800 | 4.01% |
| ₡2,000,000 | ₡135,150 | ₡1,621,800 | 6.76% |
| ₡3,000,000 | ₡317,300 | ₡3,807,600 | 10.58% |
| ₡5,000,000 | ₡731,550 | ₡8,778,600 | 14.63% |
Employee ISR brackets (Hacienda)
| Bracket | Monthly range | Rate |
|---|---|---|
| 1 | Up to ₡942,000 | 0% |
| 2 | ₡942,001 – ₡1,413,000 | 10% |
| 3 | ₡1,413,001 – ₡2,357,000 | 15% |
| 4 | ₡2,357,001 – ₡4,715,000 | 20% |
| 5 | Above ₡4,715,000 | 25% |
Brackets are updated each year by Hacienda (usually January, CPI-linked). Always confirm live amounts on the official site.
Formula
Each rate applies only to the excess inside that bracket:
ISR = 0% × (first ₡942,000)
- 10% × (excess up to ₡1,413,000)
- 15% × (excess up to ₡2,357,000)
- 20% × (excess up to ₡4,715,000)
- 25% × (excess above ₡4,715,000)
Breakdown for ₡1,500,000
| Bracket | Base in bracket | Rate | Tax |
|---|---|---|---|
| Exempt | ₡942,000 | 0% | ₡0 |
| 10% | ₡471,000 | 10% | ₡47,100 |
| 15% | ₡87,000 | 15% | ₡13,050 |
| Total | ₡1,500,000 | — | ₡60,150 |
Social security (separate from ISR)
Workers also contribute to CCSS and related charges (typical reference ~10.67% of pay). This calculator shows ISR only, not net pay after CCSS.
| Labor concept (reference) | Worker share |
|---|---|
| CCSS (health & maternity) | 5.50% |
| IVM (disability, old age, death) | 4.17% |
| Banco Popular | 1.00% |
| Reference total | 10.67% |
Credits and dependents
Employees may claim family credits (spouse/children) via form D-101 with the employer. This tool computes gross bracket ISR before personal credits.
FAQ
With these brackets: ₡60,150 per month (4.01% effective), ₡721,800 per year. A ₡3,000,000 salary pays ₡317,300 monthly (10.58%).
Annually, usually in January, by Ministry of Finance resolution adjusted to CPI.
Aguinaldo is typically exempt up to about one average monthly salary; any excess may be withheld.
No. This calculator is for employees only. Self-employed rules differ.
Yes. If too much was withheld (for example missing dependent credits), request a refund from Hacienda with supporting documents.