Costa Rica Salary Tax Calculator (2026)
For an annual gross salary of $100,000, an employee in Costa Rica pays an effective tax rate of 23.0% and takes home roughly $76,969 per year (income tax, employee social contributions included).
2026 income tax brackets in Costa Rica
| Annual income (CRC) | Rate |
|---|---|
| 0 CRC to 11,484,000 CRC | 0% |
| 11,484,000 CRC to 16,836,000 CRC | 10% |
| 16,836,000 CRC to 29,580,000 CRC | 15% |
| 29,580,000 CRC to 59,160,000 CRC | 20% |
| 59,160,000 CRC and above | 25% |
Tax system: territorial. Costa Rica taxes only Costa Rica-source income. Foreign-source income is fully exempt. Capital gains from CR assets taxed at 15% (Ley 9635/2018 effective Jul 2019).
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