Costa Rica: Income and profits taxes

The latest value from 2022 is 27.08 percent, a decline from 27.53 percent in 2021. In comparison, the world average is 31.54 percent, based on data from 93 countries. Historically, the average for Costa Rica from 2002 to 2022 is 23.55 percent. The minimum value, 19.55 percent, was reached in 2002 while the maximum of 27.53 percent was recorded in 2021. See the global rankings for that indicator or use the country comparator to compare trends over time.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.