Costa Rica's Ministry of Finance has issued Executive Decree No. 43852-H, which was published in the Official Gazette on 23 December 2022. The Decree sets the corporate and individual income tax brackets and rates for 2023. For corporate income tax, the 30% rate applies for companies with gross income exceeding CRC 122,145,000, while the progressive rates for smaller companies with gross income not exceeding that amount are as follows: up to CRC 5,761,000 - 5% over CRC 5, 761,000 up to 8,643,000 - 10% over CRC 8,643,000 up to 11,254,000 - 15% over CRC 11,254,000 (up to 122,145,000) - 20%...