How does income tax work in Costa Rica?

Income tax for employees in Costa Rica is calculated monthly with progressive brackets ranging from 0% to 25%, as established by the Ministry of Finance (Hacienda).

What are the 2024 ISR brackets for employees in Costa Rica?

Monthly brackets: 0% up to ₡942,000; 10% on ₡942,001–1,413,000; 15% on ₡1,413,001–2,357,000; 20% on ₡2,357,001–4,715,000; 25% above ₡4,715,000.

Who must pay ISR in Costa Rica?

Every salaried worker earning more than ₡942,000/month must pay income tax. The employer withholds the tax directly from the salary.

What deductions apply to Costa Rica ISR?

Employees can deduct dependents (spouse and dependent children) and CCSS contributions. This calculator shows the base tax without additional deductions.

When is Costa Rica ISR updated?

ISR brackets are updated annually by the Ministry of Finance, typically at the beginning of each fiscal year.

Costa Rica Income Tax (ISR) Calculator

Calculate Costa Rica Income Tax for employees (Hacienda 2024 brackets)

Monthly salary (₡)