The Corporate Tax Rate in Costa Rica stands at 30 percent. Corporate Tax Rate in Costa Rica averaged 30.26 percent from 2003 until 2025, reaching an all time high of 36.00 percent in 2003 and a record low of 30.00 percent in 2004. source: Directorate General of Taxation of Costa Rica

Corporate Tax Rate in Costa Rica is expected to reach 30.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Costa Rica Corporate Tax Rate is projected to trend around 30.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 30.00 30.00 percent Dec 2025
Personal Income Tax Rate 25.00 25.00 percent Dec 2025
Sales Tax Rate 13.00 13.00 percent Dec 2025
Social Security Rate 37.34 37.34 percent Dec 2025
Social Security Rate For Companies 26.67 26.67 percent Dec 2025
Social Security Rate For Employees 10.67 10.67 percent Dec 2025
Withholding Tax Rate 15.00 15.00 percent Dec 2025


Costa Rica Corporate Tax Rate
In Costa Rica, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Costa Rica.
Actual Previous Highest Lowest Dates Unit Frequency
30.00 30.00 36.00 30.00 2003 - 2025 percent Yearly