--- title: "#CostaRica 🇨🇷 #BDS_LaborAlert: Updated Income Tax Brackets and Minimum Wages for 2026 Published" description: Tax Brackets image: https://publicaciones.bdsasesores.com/hubfs/Screenshot_1.png --- [![BDS blanco ingles](https://publicaciones.bdsasesores.com/hs-fs/hubfs/BDS%20blanco%20ingles.png?width=100&height=50&name=BDS%20blanco%20ingles.png "BDS blanco ingles")](https://www.bdsasesores.com) - [Team](https://www.bdsasesores.com/en/team/) - [Services](https://www.bdsasesores.com/en/services/) - Blog - [Labor Law](https://publicaciones.bdsasesores.com/en-us/blog) - [Corporate Law](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Store](https://www.bdsasesores.com/en/tienda/) - [Contact](https://www.bdsasesores.com/en/contact/) - English - [English](https://publicaciones.bdsasesores.com/blog?hsLang=en-us) - [Español](https://publicaciones.bdsasesores.com/blog?hsLang=es-cr) ![](https://publicaciones.bdsasesores.com/hs-fs/hubfs/raw_assets/public/Theme-Delight%20BDS%20Asesores/images/logo-BDS-blanco-jul25.png?width=200&name=logo-BDS-blanco-jul25.png) ##### Dec 15, 2025 10:17:36 PM ##### 1 min. read #CostaRica 🇨🇷 #BDS\_LaborAlert: Updated Income Tax Brackets and Minimum Wages for 2026 Published 3:06 # #CostaRica 🇨🇷 #BDS\_LaborAlert: Updated Income Tax Brackets and Minimum Wages for 2026 Published On Friday, December 5, two Executive Decrees were published **updating the income tax brackets for wages**, as well as the **minimum wages** for all categories, based on the adjustment approved at the end of October. Through Executive Decree No. 45333-H, **the income tax brackets** established in Article 33(Salary Tax)of the Income Tax Law **are amended** with an **adjustment of** **minus zero point thirty-eight percent** (-0.38%), as well as the tax credits provided in Article 34 of the same law. Accordingly, the brackets are set as follows: 1. a) Monthly income up to ¢918,000.00 (nine hundred eighteen thousand colones) will be **exempt**. b) On the excess over ¢918,000.00 and up to ¢1,347,000.00 per month, the rate will be **10%**. c) On the excess over ¢1,347,000.00 and up to ¢2,364,000.00 per month, the rate will be **15%**. d) On the excess over ¢2,364,000.00 and up to ¢4,727,000.00 per month, the rate will be **20%**. e) On the excess over ¢4,727,000.00 per month, the rate will be **25%**. Regarding the **tax credits**, the amendment sets the following: 1. **For each child:** **¢1,710.00** (one thousand seven hundred ten colones). 2. **For the spouse:** **¢2,590.00** (two thousand five hundred ninety colones). This Decree was published in the Official Gazette No. 229 on Friday, December 5, 2025. Separately, **Executive Decree No. 45303-MTSS** was also published, establishing the **minimum wages for the private sector** across all economic activities, which will apply in 2026. As previously reported, the **minimum wage increase** for next year will be **1.63%**. Additionally, differentiated adjustments were established for the following three categories: - **Domestic workers:** **an additional** **2.33962%**. • **Workers in Generic Specialized Occupations:** **an additional** **0.5562880%**. • **Secondary Education Technician:** **an additional 0.88768%**. It should be noted that this Decree **does not change** **wages** that, based on individual contracts, collective bargaining agreements, or specific laws, are **higher than those established** therein. Executive Decree No. 45303-MTSS, which sets the minimum wages, was published in Item No. 156 of Official Gazette No. 229, dated Friday, December 5, 2025. These **income tax provisions and the minimum wage** adjustments will enter into force as of **January 1, 2026.** ![BDS Asesores](https://publicaciones.bdsasesores.com/hs-fs/hubfs/BDS%20Logo-01.png?width=250&height=113&name=BDS%20Logo-01.png) --- *Would you like to learn more about this and other legal topics? 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