#CostaRica 🇨🇷 #BDS_LaborAlert: Amendment to the CCSS Regulations on Statutory Leaves of Absence and Certified Medical Leaves Enters into Force
On Thursday, July 10, 2025, the amendment to the Regulations for the Granting of Statutory Leaves...
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:
- 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:
- For each child: ¢1,710.00 (one thousand seven hundred ten colones).
- 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.
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