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% over CRC 1,199,000 up to 2,103,000 - 15% over CRC 2,103,000 up to 4,205,000 - 20% over CRC 4,205,000 - 25% From 1 October 2019, the bracket thresholds, including for...