{"id":43997,"date":"2026-01-07T12:49:30","date_gmt":"2026-01-07T18:49:30","guid":{"rendered":"https:\/\/garciabodan.com\/?p=43997"},"modified":"2026-01-07T14:17:05","modified_gmt":"2026-01-07T20:17:05","slug":"costa-rica-updates-income-tax-brackets-2026","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/costa-rica-updates-income-tax-brackets-2026\/","title":{"rendered":"Costa Rica updates income tax brackets for 2026"},"content":{"rendered":"

Costa Rica\u2019s Ministry of Finance has published the new income tax brackets applicable to salaries, legal entities, and individuals engaged in profit-generating activities, which will be in force from January 1 through December 31, 2026.<\/p>\r\n

In accordance with the Income Tax Law (Law No. 7092), these adjustments are made annually at the start of each fiscal year.<\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

Tax on salaries<\/span><\/h2>\r\n

 <\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Applicable rate <\/span><\/strong><\/td>\r\nFiscal year 2026 <\/strong><\/span><\/td>\r\n<\/tr>\r\n
\u00a00 %<\/td>\r\n\u00a0Up to \u20a1918.000,00 <\/span><\/td>\r\n<\/tr>\r\n
\u00a010 %<\/td>\r\n\u00a0On the excess over \u20a1918.000,00 up to \u20a11.347.000,00<\/td>\r\n<\/tr>\r\n
\u00a015 %<\/td>\r\n\u00a0On the excess over \u20a11.347.000,00, up to \u20a12.364.000,00<\/td>\r\n<\/tr>\r\n
\u00a020 %<\/td>\r\n\u00a0On the excess over \u20a12.364.000,00 up to \u20a14.727.000,00<\/td>\r\n<\/tr>\r\n
\u00a025 %<\/td>\r\n\u00a0On the excess over \u20a14.727.000,00<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

Tax credits applicable to the calculation of salary income tax<\/span><\/h2>\r\n

 <\/p>\r\n\r\n\r\n\r\n\r\n\r\n
Tax credit <\/strong><\/span><\/td>\r\nFiscal year <\/strong>2026<\/b>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
Per child<\/td>\r\n\u00a0\u20a11.710,00<\/td>\r\n<\/tr>\r\n
For spouse <\/span><\/span><\/td>\r\n\u00a0\u20a12.590,00<\/span><\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

Corporate income tax (legal entities)<\/span><\/h2>\r\n

The new brackets apply to taxpayers whose annual gross income does not exceed \u20a1119,174,000, slightly below the 2025 threshold of \u20a1119,629,000.<\/p>\r\n

 <\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Applicable rate<\/span><\/strong><\/td>\r\n2026<\/b>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
\u00a05 %<\/td>\r\n\u00a0Up to \u20a15,621,000.00 of annual net income<\/td>\r\n<\/tr>\r\n
\u00a010 %<\/td>\r\n\u00a0On the excess over \u20a15,621,000.00 up to \u20a18,433,000.00 of annual net income<\/td>\r\n<\/tr>\r\n
\u00a015 %<\/td>\r\n\u00a0On the excess over \u20a18,433,000.00 up to \u20a111,243,000.00 of annual net income<\/td>\r\n<\/tr>\r\n
\u00a020 %<\/td>\r\n\u00a0On the excess over \u20a111,243,000.00 of annual net income<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

Income tax for individuals with profit-generating activities<\/span><\/h2>\r\n

A key change in this category is the increase in the tax-exempt bracket, which rises from \u20a14,094,000 to \u20a16,244,000, expanding the minimum income not subject to taxation.<\/p>\r\n

 <\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Applicable rate<\/span><\/strong><\/td>\r\n2026<\/b>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
\u00a00 %<\/td>\r\n\u00a0Up to \u20a16.244.000,00<\/td>\r\n<\/tr>\r\n
\u00a010 %<\/td>\r\n\u00a0On the excess over\u20a16.244.000,00 up to \u20a18.329.000,00\u00a0<\/td>\r\n<\/tr>\r\n
\u00a015 %<\/td>\r\n\u00a0On the excess over 8.329.000,00 up to \u20a110.414.000,00<\/td>\r\n<\/tr>\r\n
\u00a020 %<\/td>\r\n\u00a0On the excess over \u20a110.414.000,00 up to \u20a120.872.000,00<\/td>\r\n<\/tr>\r\n
\u00a025 %<\/td>\r\n\u00a0On the excess over \u20a120.872.000,00<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

Tax credits applicable to income tax for individuals with profit-generating activities\u202f<\/span><\/h2>\r\n

 <\/p>\r\n\r\n\r\n\r\n\r\n\r\n
Tax credit <\/strong><\/span><\/td>\r\n2026<\/b>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
Per <\/span>child<\/span><\/span>\u00a0<\/span><\/td>\r\n\u00a0\u20a120.520,00 an<\/span>nually<\/span><\/span><\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n
For spouse<\/span><\/span><\/td>\r\n\u00a0\u20a131.080,00 an<\/span>nually<\/span><\/span><\/span>\u00a0<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

More information:<\/strong><\/p>\r\n

GarciaBodan Costa Rica<\/p>\r\n

sanjose@garciabodan.com<\/span><\/strong><\/a><\/p>\r\n

T: +506 4001 6878<\/span><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Costa Rica\u2019s Ministry of Finance has published the new income…<\/p>\n","protected":false},"author":3,"featured_media":44022,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[229],"tags":[288,287],"class_list":["post-43997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-costa-rica","tag-tax-brackets"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/43997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=43997"}],"version-history":[{"count":11,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/43997\/revisions"}],"predecessor-version":[{"id":44061,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/43997\/revisions\/44061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/44022"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=43997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=43997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=43997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}