Costa Rica has published Executive Decree No. 41799-H in the Official Gazette, which provides for the implementation of two additional individual tax rate brackets of 20% and 25% on employment income introduced as part of Law No. 9635. The brackets and rates are as follows for three months, from 1 July 2019 to 30 September 2019:

• up to CRC 817,000 - 0%
• over CRC 817,000 up to 1,199,000 - 10%
• ov…