On 29 September 2016, Costa Rica published the executive decrees amending the corporate and individual income tax brackets for the 2016-2017 tax year in the Official Gazette. Although the brackets are adjusted, the rates remain the same. Corporate income tax brackets and rates: up to CRC 52,634,000- 10% over CRC 52,634,000 up to 105,872,000 - 20% over CRC 105,872,000 - 30% Individual employment income tax brackets and rates (monthly): up to CRC 792,000 - 0% over CRC 792,000 up to 1,188,000 - 10% over CRC 1,188,000 - 15% Individual business income tax brackets and rates (annually): up to CRC 3,517,000...