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· The new brackets are for corporate income, income from profitable activities and the salary tax. The brackets went into effect on 1 January 2023.
On 23 December 2022, Costa Rica’s Tax Authority published Executive Decree No. 43852-H, which contains the income tax brackets applicable for tax year 2023.
The following corporate income tax rates will apply to the income of companies with annual gross income of CRC122,145,000 (US$204,611)[i] or below:
|
Amount of income |
Rate |
|---|---|
|
Up to CRC5,761,000 (US$9,650) |
5% |
|
Above CRC5,761,000 to CRC8,643,000 (US$9,650 to US$14,478) |
10% |
|
Above CRC8,643,000 to CRC11,524,000 (US$14,478 to US$19,304) |
15% |
|
Above CRC11,524,000 (US$19,304) |
20% |
For companies with an annual gross income that exceeds CRC122,145,000 (US$204,611), the applicable corporate income tax rate will be 30%.
The following income tax rates will apply to the income obtained by individuals from profitable activities:
|
Amount of income |
Rate |
|---|---|
|
Up to CRC4,181,000 (US$7,003) |
Exempt |
|
Above CRC4,181,000 to CRC6,244,000 (US$7,003 to US$10,459) |
10% |
|
Above CRC6,244,000 to CRC10,414,000 (US$10,459 to US$17,445) |
15% |
|
Above CRC10,414,000 to CRC20,872,000 (US$17,445 to US$34,963) |
20% |
|
Above CRC20,872,000 (US$34,963) |
25% |
The following salary tax rates will apply for tax year 2022:
|
Amount of income |
Rate |
|---|---|
|
Up to CRC941,000 (US$1,576) |
Exempt |
|
Above CRC941,000 to CRC1,381,000 (US$1,576 to US$2,313) |
10% |
|
Above CRC1,381,000 to CRC2,423,000 (US$2,313 to US$4,058) |
15% |
|
Above CRC2,423,000 to CRC4,845,000 (US$4,058 to US$8,116) |
20% |
|
Above CRC4,845,000 (US$8,116) |
25% |
The new tax brackets became effective on 1 January 2023.
For additional information with respect to this Alert, please contact the following:
· Rafael Sayagués | rafael.sayagues@cr.ey.com
· Randall Oquendo | randall.oquendo@cr.ey.com
· Daniel Quesada | daniel.quesada@cr.ey.com
______________________________________
Endnotes
[1] The exchange rate used is the reference rate for sale at the Costa Rican Central Bank as of 4 January 2023: CRC596.96 per US$1.