Costa Rica Income Tax Calculator2026
Currency: CRC (₡)
Resident rates are shown by default. Non-resident treatment varies — toggle for guidance.
Your income
Enter what you earn. Results update instantly.
Annual Take-Home — 2026
₡39,788,040 ($78,016 USD)
from ₡51,000,000 ($100,000 USD) gross
Tax breakdown
- Impuesto al salario₡5,770,260 ($11,314 USD)
Employee Contributions & Deductions
- CCSS — IVM (4.17%)₡2,126,700 ($4,170 USD)₡177,225 ($348 USD) / mo
- CCSS — SEM (5.5%)₡2,805,000 ($5,500 USD)₡233,750 ($458 USD) / mo
- Banco Popular (1%)₡510,000 ($1,000 USD)₡42,500 ($83 USD) / mo
Tax per bracket
Estimates only. Not tax, legal, or financial advice. Verify with a qualified professional or the official tax authority.
Costa Rica tax system at a glance
Costa Rica uses a progressive income-tax schedule for 2026. The currency is CRC (₡).
- Tax-free allowance: you pay no income tax on the first ₡11,064,000 of earnings.
- First paid bracket: 10% on income above ₡11,064,000.
- Top marginal rate: 25.0% on the highest slice of income.
- Employee contributions: 3 separate payroll deductions apply to most salaries.
Income tax brackets
No income tax in this range.
You pay 10.00% only on the slice of income that falls inside this band.
You pay 15.00% only on the slice of income that falls inside this band.
You pay 20.00% only on the slice of income that falls inside this band.
You pay 25.00% only on the slice of income that falls inside this band.
Employee contributions & deductions
No fixed annual cap in our model.
No fixed annual cap in our model.
No fixed annual cap in our model.
Source: Hacienda CR — Impuesto al salario 2025 (tramos mensuales × 12); CCSS trabajador 10.67%.
Costa Rica budget calculator
Edit any line to see how much you'd actually save — or the salary you'd need to ask for. Placeholders are rough averages for a single professional in a mid-to-large city.
Estimates only. Averages are indicative — costs vary widely by city and lifestyle. Edit every line for your situation.