#CostaRica 🇨🇷 #APriori_Informs: Updated Income Tax Brackets for Legal Entities and Individuals Applicable in 2026 Published
On Friday, December 5, an Executive Decree was published, updating the income tax brackets and tax...
Effective January 1, 2026, the base salary used to determine penalties is set at ¢462,200.00, in accordance with the provisions of the Ordinary and Extraordinary Budget Act of the Republic for Fiscal Year 2026, published in Item No. 159 of Official Gazette No. 233, dated December 11, 2025.
This amount serves as reference for applying penalties established in the Criminal Code, the Legal Entities Tax Act, the Public Registry Fees Act, and the Real Property Tax Act, among others.
It is noted that this base salary remains unchanged from previous years.
