The Withholding Tax Rate in Costa Rica stands at 15 percent. Withholding Tax Rate in Costa Rica averaged 15.00 percent from 2022 until 2025, reaching an all time high of 15.00 percent in 2023 and a record low of 15.00 percent in 2023. source: Directorate General of Taxation of Costa Rica

Related	Last	Previous	Unit	Reference
Corporate Tax Rate	30.00	30.00	percent	Dec 2026
Personal Income Tax Rate	25.00	25.00	percent	Dec 2026
Sales Tax Rate	13.00	13.00	percent	Dec 2026
Social Security Rate	37.66	37.34	percent	Dec 2026
Social Security Rate For Companies	26.83	26.67	percent	Dec 2026
Social Security Rate For Employees	10.83	10.67	percent	Dec 2026
Withholding Tax Rate	15.00	15.00	percent	Dec 2025

Costa Rica Withholding Tax Rate

In Costa Rica, the withholding tax rate is a tax collected from companies. It applies to businesses when they make payments to other business entities or individuals, e.g., in the form of dividends, interest, and royalties. The benchmark we use refers to the standard withholding tax rate on interest for non-residents. Revenues from the withholding tax rate are an important source of income for the government of Costa Rica.