Costa Rica's Ministry of Finance has issued Executive Decree No. 44772-H, which was published in the Official Gazette on 3 December 2024. The Decree sets the corporate and individual income tax brackets and rates for 2025.
For corporate income tax, the 30% rate applies for companies with gross income exceeding CRC 119,629,000, while the progressive rates for smaller companies with gross income not exceeding that amount are as follows:
- up to CRC 5,642,000 - 5%
- over CRC 5,642,000 up to 8,465…