Costa Rica: Updated tax brackets for 2023
Updated tax brackets of salary tax and credits, corporate income tax, and individual income tax and credits
Updated tax brackets of salary tax and credits
Executive Decree Number 43852-H (published in the official gazette on 23 December 2022) updated the tax brackets of salary tax and credits, corporate income tax, and individual income tax and credits.
The tax brackets and credits were indexed with an 8.99% adjustment. The updated brackets apply from 1 January 2023.
Read a January 2023 report (Spanish and English) [PDF 409 KB] prepared by the KPMG member firm in Costa Rica
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