Paying Taxes in Costa Rica

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Costa Rica, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions12 13226.0%gross salaries29.3 
Corporate income tax5 1830.0%taxable profit18.9 
Municipal patent license5 -0.3%sales5.3 
Property transfer tax1 -1.5%sale price0.5 
Tax on land property5 -0.3%registered value0.4 
Highway tax1 -various rates 0.2 
Tax on interest0 -8.0%interest income0.2 
Vehicle tax0 -fixed fee (CRC 8,000) 0paid jointly with Highway tax
Stamp duty1 -1.0%transaction value small amount
General sales tax (VAT)12 13213.0%value added not included
Totals:42 282  54.8 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.