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Costa Rica

Corp Tax: 30%Setup: 500 USDIncorporate: 14 daysData Quality: 63%
Tax Rates
Corporate Tax
30%Verified Aug 58067
Small Business Rate
20%
Effective Corporate Rate
30%
Capital Gains
15%
Personal Income (Top)
25%Verified Aug 58067
VAT
13%Verified Aug 58067
VAT Reduced Rates
4%, 2%, 1%, 0.5%
Dividend Withholding
15%Verified Aug 58067
Tax System
System Type
territorialVerified Aug 58067
Foreign Income Taxed
No
CFC Rules
NoVerified Aug 58067
Transfer Pricing
mediumVerified Aug 58067
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Aug 58067
Crypto Tax
capital gainsVerified Aug 58067
Crypto Rate
15%
Participation Exemption
None
International
Total Treaties
4Verified Aug 58067
Double Tax Agreements
4
Key Partners
Germany, Mexico, Spain, United Arab Emirates
Exit Tax
No