Costa Rica: Income and profits taxes

The latest value from 2024 is 15.31 percent, a decline from 15.81 percent in 2023. In comparison, the world average is 26.79 percent, based on data from 87 countries. Historically, the average for Costa Rica from 1972 to 2024 is 14.13 percent. The minimum value, 8.45 percent, was reached in 1992 while the maximum of 18.52 percent was recorded in 1973. 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 taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.