The Personal Income Tax Rate in Costa Rica stands at 25 percent. Personal Income Tax Rate in Costa Rica averaged 17.73 percent from 2004 until 2025, reaching an all time high of 25.00 percent in 2020 and a record low of 15.00 percent in 2005. source: Directorate General of Taxation of Costa Rica

Personal Income Tax Rate in Costa Rica is expected to reach 25.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Costa Rica Personal Income Tax Rate is projected to trend around 25.00 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 Personal Income Tax Rate
In Costa Rica, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Costa Rica.
Actual Previous Highest Lowest Dates Unit Frequency
25.00 25.00 25.00 15.00 2004 - 2025 percent Yearly