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Costa Rica's Tax Authority publishes income tax brackets for tax year 2024

|Tax Alerts, Information Reporting, Legis ...|Costa Rica
Costa Rica

  • New brackets have been published for corporate income, income from profitable activities and the salary tax.
  • The brackets will go into effect on 1 January 2024.

On 7 December 2023, Costa Rica's Tax Authority published Executive Decree No 44276-H, which contains the income tax brackets applicable for tax year 2024.

For companies with an annual gross income exceeding CRC1120,582,000 (US$226,555)2 the a…

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