Costa Rica: what is the corporate tax rate?

30%. That is the headline rate, the one ordinary companies pay.

Costa Rica: what is the income tax rate?

0% to 25%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.1 out of 10, ranked 113th of 217: around the world average.

Costa Rica vs World average Compare another country

Corporate 30% · Personal 0% to 25% · VAT 13% · CRC

FiScore

113th Light Heavy

Corporate income taxheadline rate

30%

20.8%

+9.2points

Personal income taxtop bracket

25%

17%

+8.0points

VATstandard rate

13%

14%

−1.0points

Corporate income tax
Regime	Rate
Taux général standard regime	30%
Petites entreprises, première tranche chiffre d’affaires sous 119 M CRC	5%
Petites entreprises, tranches suivantes barème progressif de 5 à 20 %	20%