Costa Rica published the decrees amending the corporate and individual income tax brackets for the 2017-2018 tax year in the 27 September 2017 edition of the Official Gazette. Although the brackets are adjusted, the rates remain the same. Corporate income tax brackets and rates: up to CRC 53,113,000 - 10% over CRC 53,113,000 up to 106,835,000 - 20% over CRC 106,835,000 - 30% Individual employment income tax brackets and rates (monthly): up to CRC 799,000 - 0% over CRC 799,000 up to 1,199,000 - 10% over CRC 1,199,000 - 15% Individual business income tax brackets and rates (annually): up to...