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Costa Rica

Corp Tax: 30%Setup: 120 USDIncorporate: 17 daysData Quality: 100%
Tax Rates
Corporate Tax
30%OutdatedVerified Mar 2025
Small Business Rate
5%
Effective Corporate Rate
28.2%
Capital Gains
15%OutdatedVerified Mar 2025
Personal Income (Top)
25%OutdatedVerified Mar 2025
VAT
13%OutdatedVerified Mar 2025
VAT Reduced Rates
1%, 2%, 4%
Dividend Withholding
15%OutdatedVerified Mar 2025
Tax System
System Type
territorialOutdatedVerified Mar 2025
Foreign Income Taxed
No
CFC Rules
NoOutdatedVerified Mar 2025
Transfer Pricing
mediumOutdatedVerified Mar 2025
TP Documentation Required
Yes
Incentives
IP Regime
NoneOutdatedVerified Mar 2025
Crypto Tax
unclearOutdatedVerified Mar 2025
Crypto Rate
15%
Participation Exemption
NoneOutdatedVerified Mar 2025
International
Total Treaties
4OutdatedVerified Mar 2025
Double Tax Agreements
4
Key Partners
Spain, Germany, Mexico, United Arab Emirates
Exit Tax
NoOutdatedVerified Mar 2025

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