Costa Rica published Executive Decree No. 41948-H in the 26 September 2019 edition of the Official Gazette. The Decree sets the corporate and individual income tax brackets and rates for the period 1 October 2019 to 31 December 2020. The rates are set for a 15-month period, as opposed to the standard 12 months, in relation to Costa Rica's transition from a standard tax year running from 1 October to 30 September to a standard tax year running from 1 January to 31 December.
For corporate inc…