Tax in Costa Rica: VAT, income tax, company tax
13%
Costa Rica charges 13% Impuesto sobre el Valor Agregado on most goods and services. The rate is verified against Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ) on 6 October 2026; the top personal income-tax rate is 25% (2026 tax year, Ministerio de Hacienda — Decreto Ejecutivo 45333-H (SINALEVI)), and the headline company tax rate is 30% (OECD Corporate Tax Statistics).
Impuesto sobre el Valor Agregado in Costa Rica
Value-added: Impuesto sobre el Valor Agregado is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 13%
- Local name
- Impuesto sobre el Valor Agregado — Value Added Tax
- Type
- VAT
- Reduced rates
- 4%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ)
- Current rate since
- 1 July 2019
Income tax in Costa Rica
The top personal income-tax band is 25% for the 2026 tax year.
Company tax in Costa Rica
The headline corporate income tax rate is 30%. In effect since 1 January 2026.
Indicative only: confirm with Costa Rica's national tax authority. OECD 2026: central statutory CIT 30%, combined (central+sub-central) 30%; small-business combined 5% Reduced rate 5%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
Ask your AI assistant about tax in Costa Rica
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Impuesto sobre el Valor Agregado rate in Costa Rica, and what is the source?”
- “Estimate income tax in Costa Rica on CRC 60,000 for 2026.”
- “What is the company tax rate in Costa Rica and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Costa Rica, answered
Questions about tax in Costa Rica
- What is the Impuesto sobre el Valor Agregado rate in Costa Rica?
- The standard Impuesto sobre el Valor Agregado (Value Added Tax) rate in Costa Rica is 13%, verified against Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ) on 6 October 2026. A reduced rate of 4% applies to some categories. Value-added: Impuesto sobre el Valor Agregado is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Costa Rica?
- The top personal income-tax band in Costa Rica is 25% for the 2026 tax year, verified against Ministerio de Hacienda — Decreto Ejecutivo 45333-H (SINALEVI) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Costa Rica?
- The headline corporate income tax rate in Costa Rica is 30%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Costa Rica's national tax authority. OECD 2026: central statutory CIT 30%, combined (central+sub-central) 30%; small-business combined 5% Reduced rate 5%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
- Can an AI assistant look up tax rates for Costa Rica?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Impuesto sobre el Valor Agregado rate, an income-tax estimate, the company tax rate and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Costa Rica tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ), and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Procuraduría General de la República – Sistema Costarricense de Información Jurídica (SCIJ)
- Ministerio de Hacienda — Decreto Ejecutivo 45333-H (SINALEVI)
- OECD Corporate Tax Statistics
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Costa Rica next to another country in the comparison tool, or read the tax facts.
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