Costa Rica's Ministry of Finance has issued Executive Decree No. 44276-H, which was published in the Official Gazette on 7 December 2023. The Decree sets the corporate and individual income tax brackets and rates for 2024. For corporate income tax, the 30% rate applies for companies with gross income exceeding CRC 120,582,000, while the progressive rates for smaller companies with gross income not exceeding that amount are as follows: up to CRC 5,687,000 - 5% over CRC 5,687,000 up to 8,532,000 - 10% over CRC 8,532,000 up to 11,376,000 - 15% over CRC 11,376,000 (up to 120,582,000) - 20% The...