Costa Rica

Paying Taxes in

Costa Rica

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 100 26.17% gross salaries 29.5
Corporate income tax 5 18 30.0% taxable profit 18.9
Municipal patent license 5 0.30% sales 5.3
Property transfer tax 1 paid jointly with Highway tax 1.5% sale price 0.5
Tax on land property 5 0.25% registered value 0.4
Highway tax 1 various rates 0.2
Tax on interest 0 8% interest income 0.2
Vehicle tax 0 fixed fee (CRC 8,000) 0
Stamp duty 1 1% transaction value small amount
General sales tax (VAT) 12 128 13.0% value added not included
Totals: 31 246 55.0
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