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 applicable corporate income tax rate will be 30%.The following corporate income tax rates will apply to the income of companies with annual gross income of CRC120,582,000 or less:Amount of incomeRateUp to CRC5,687,000 (US$10,685)5%More than CRC5,687,000 (US$10,685) to CRC8,532,000 (US$16,030)10%More than CRC8,532,000 (US$16,030)...