Costa Rica's Ministry of Finance has published Executive Decree No. 42733-H, which was originally published in the Official Gazette on 8 December 2020 edition. The Decree sets the corporate and individual income tax brackets and rates for 2021. For corporate income tax, the 30% rate applies for companies with gross income exceeding CRC 109,337,000, while the progressive rates for smaller companies with gross income not exceeding that amount are as follows: up to CRC 5,157,000 - 5% over CRC 5,157,000 up to 7,737,000- 10% over CRC 7,737,000 up to 10,315,000 - 15% over CRC 10,315,000 (up to 109,337,000) - 20%...