Costa Rica has issued the amended corporate and individual income tax brackets for the tax year beginning 1 October 2014 and ending 30 September 2015. Although the bracket amounts are adjusted upwards, the rates remain the same. The corporate income tax brackets in Costa Rican colón and rates are as follows: up to 52,710,000 - 10% 52,710,001 to 106,026,000 - 20% over 106,026,000 - 30% The individual income tax brackets and rates are as follows: up to 793,000 - 0% 793,001 to 1,190,000 - 10% over 1,190,000 - 15% These rates apply from 1 October 2014.