Costa Rica recently published amendments to the annual tax brackets/rates for individual business income (i.e., self-employment income), including a notable increase in the exempt amount (0% bracket) from CRC 4,094,000 to CRC 6,244,000. The amended tax brackets/rates are as follows: up to CRC 6,244,000 - 0% over CRC 6,244,000 up to 8,329,000- 10% over CRC 8,329,000 up to 10,414,000 - 15% over CRC 10,414,000 up to 20,872,000 - 20% over CRC 20,872,000 - 25% The amended tax brackets/rates will apply from 1 January 2026.