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New income tax rates effective 1 October 2007

|Approved Changes|Costa Rica
Costa Rica

Corporate income tax (small enterprises regime)

Income (gross income) (CRC) Rates (%)
Up to 33,701,000 0
33,701,000 – 67,791,000 20

Companies with an annual gross income over CRC 67,791,000 will be subject to the ordinary…

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