Costa Rica's Ministry of Finance has published Decree No. 42764-H, which sets the solidary tax brackets/rates on residential property for 2021 as follows:

• over CRC 133 million - 0.25%
• over CRC 335 million - 0.30%
• over CRC 672 million - 0.35%
• over CRC 1,008 million - 0.40%
• over CRC 1,345 million - 0.45%
• over CRC 1,679 million - 0.50%
• over CRC 2,017 million - 0.55%

The solidary tax, introduce…