Manage Payroll Tax in Costa Rica

Taxes in Costa Rica

Learn how employment taxes affect your payroll and your employees’ paychecks in Costa Rica.

Employer

30 %

Corporate tax rate

9.25 %

Health & Maternity

5.25 %

Basic Pension Scheme

0.25 %

Banco Popular Employer Fee

5.0 %

Family Assignations

0.5 %

Social Aid: (IMAS)

1.5 %

INA

0.25 %

Contribution from Banco Popular Employer

3 %

Labor Capitalization Fund

0.5 %

Complementary Pension Fund

1 %

National Insurance Institute

Employee

5.5 %

Medical and maternity contribution

4.0 %

Disability, old age, and death benefits

Employee income taxes

0 %

Up to CRC 817,000 ($1319.28)

10 %

CRC 817,001 to 1,226,000 ($1319.28 - $1979.72)

15 %

CRC 1,226,000 to CRC 2,103,000 ($1979.72 - $3395.88)

20 %

CRC 2,103,000 to CRC 4,205,000 ($3395.88 - $6790.15)

25 %

Over 4,205,000 ($6790.15)