#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...
On Friday, September 27, a new "Regulation for the Application of the Salary-Adjusted Base for Micro-enterprises in the Health Insurance" came into effect.
This regulation is intended to benefit micro and small enterprises registered as SMEs with the Ministry of Economy and Commerce that employ fewer than five workers.
This new regulation offers a benefit consisting in a reduction in the taxable base used to calculate employer and worker contributions to health insurance for up to 48 months.
The reduction percentages are detailed below:
| Description/Year | Year 1 | Year 2 | Year 3 | Year 4 |
|
Employers |
4,25% | 5,25% | 6,25% | 7,25% |
|
Workers |
4,20% | 4,50% | 4,80% | 5,00% |
For company-specific advice, please feel free to contact us.
