Costa Rica Income Tax Calculator
Costa Rica uses a progressive income tax system with a top rate of 25%. General annual schedule updated for 2026. Salaried employees have a separate, more generous monthly-withholding schedule.
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1/5 added2026 tax brackets
| Taxable income | Rate |
|---|---|
| ₡0 – ₡6,244,000 | 0% |
| ₡6,244,000 – ₡8,329,000 | 10% |
| ₡8,329,000 – ₡10,414,000 | 15% |
| ₡10,414,000 – ₡20,872,000 | 20% |
| ₡20,872,000 – ∞ | 25% |
Take-home pay in Costa Rica at different incomes
Estimated 2026 income tax and net pay for four salary levels, shown in CRC. Salaries are set in US dollars and converted at approximate fixed reference rates (not live exchange rates), so read them as illustrations. Income tax only: social contributions are not deducted.
| Gross salary | In CRC | Income tax | Effective rate | Take-home / year | Take-home / month |
|---|---|---|---|---|---|
| $25,000 | ₡12,750,000 | ₡988,450 | 7.8% | ₡11,761,550 | ₡980,129 |
| $50,000 | ₡25,500,000 | ₡3,769,850 | 14.8% | ₡21,730,150 | ₡1,810,846 |
| $100,000 | ₡51,000,000 | ₡10,144,850 | 19.9% | ₡40,855,150 | ₡3,404,596 |
| $200,000 | ₡102,000,000 | ₡22,894,850 | 22.4% | ₡79,105,150 | ₡6,592,096 |
What counts as taxable income in Costa Rica
This calculator treats your gross annual employment income, in CRC, as taxable income, then subtracts no standard deduction (none is modelled for this country) and applies the 2026 brackets above.
The first ₡6,244,000 of taxable income is taxed at 0%.
Salary, bonuses and benefits in kind are usually taxable, while the treatment of pensions, investment income, rental income and foreign income varies by country and by residency status. Social security or pension contributions are not included in the estimate.
Method and limits are on the About page. See where Costa Rica ranks in income tax rates by country.
Costa Rica income tax FAQ
What is the income tax rate in Costa Rica for 2026?+
Costa Rica uses 5 progressive brackets, with the marginal rate rising to 25% at the top. Income up to ₡6,244,000 is taxed at 0%. Only the slice of income inside each bracket is taxed at that bracket's rate.
How much income tax would I pay on $50,000 in Costa Rica?+
On a $50,000 USD-equivalent salary (about ₡25,500,000), our estimate is ₡3,769,850 of income tax, an effective rate of 14.8%, leaving about ₡21,730,150 a year or ₡1,810,846 a month. This is income tax only.
Does this Costa Rica calculator include social security or payroll contributions?+
No. It estimates income tax only. Most countries also charge employees social security, pension or health contributions, which reduce take-home pay further and are not included here.
What is the standard deduction in Costa Rica?+
We model no standard deduction for Costa Rica, so the brackets apply from the first unit of income. Actual allowances and reliefs may reduce your bill.
When is the income tax return due in Costa Rica?+
The typical filing deadline is April 15. Deadlines can differ by filer type and residency, so confirm with Costa Rica's tax authority.
How accurate is this Costa Rica estimate?+
It applies the 2026 brackets we hold for Costa Rica to your income. It leaves out credits, surcharges, regional taxes and social contributions, so treat it as a planning estimate and confirm with Costa Rica's tax authority before filing.
Compare Costa Rica income tax with other countries
Side-by-side rates, brackets and take-home pay: Costa Rica against 152 other countries.
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