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🇨🇷 Costa Rica Tax Guide 2026
Income tax brackets, social contributions for Costa Rica in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.hacienda.go.cr
Key Facts — 2026
- →Territorial taxation: foreign-source salary often exempt for qualifying residents (details apply).
- →Progressive rates on local-source income; top bracket commonly cited around 25%.
- →Popular with remote workers; verify residency and sourcing rules with a local advisor.
Top Rate
25%
Taxation Basis
Territorial
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.