The new brackets are for corporate income, income from profitable activities and the salary tax. The brackets went into effect on 1 January 2023.On 23 December 2022, Costa Rica’s Tax Authority published Executive Decree No. 43852-H, which contains the income tax brackets applicable for tax year 2023.The following corporate income tax rates will apply to the income of companies with annual gross income of CRC122,145,000 (US$204,611)1 or below:Amount of incomeRateUp to CRC5,761,000 (US$9,650)5%Above CRC5,761,000 to CRC8,643,000 (US$9,650 to US$14,478)10%Above CRC8,643,000 to CRC11,524,000 (US$14,478 to US$19,304)15%Above CRC11,524,000 (US$19,304)20%For companies with an annual gross income that exceeds CRC122,145,000 (US$204,611), the applicable corporate income...