Costa Rica Corporate Income Tax
Detailed corporate income tax rates and rules for Costa Rica in 2026.
Costa Rica imposes a 30% corporate income tax on Costa Rican-source income for companies with gross income exceeding CRC 112,170,000 annually. Reduced rates apply to smaller companies: 5% for gross income up to CRC 5,761,000, 10% for income up to CRC 8,643,000, 15% for income up to CRC 11,524,000, and 20% for income up to CRC 112,170,000. Companies in Free Trade Zones benefit from income tax exemptions of up to 100% for the first 8 years and 50% for the following 4 years. Monthly advance tax payments are required.
Standard Rate
30%
Small Business Rate
5%
How Costa Rica Corporate Tax compares
Costa Rica’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
