Americas
Currency
CRC
Corporate Tax
30%
Personal Income Tax
25%
VAT / GST
13%
Standard 30% (large); reduced progressive for SMEs (5-15%).
Top rate 25% above CRC 4.66m/year; 0-25% scale.
Standard 13% (IVA, since 2019).
Dividends
15%
Interest
15%
Royalties
25%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Caja ~35% (employer ~26% + employee ~9%).
Capital Gains Tax
0% exempt / 15% on certain
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.25–0.55%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 October – 30 September
Notes
Free Trade Zone (Zona Franca) regime offers 0% CIT. Tourism and reforestation incentives.
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