Costa Rica Corporate Income Tax 2026: Rates for Companies, Calculator and 2027 Planning
If you are budgeting a Costa Rican operation, the useful question is not simply whether companies “pay 30% tax.” The Costa Rica corporate tax rate depends first on the company’s annual gross revenue and then, for qualifying smaller companies, on progressive brackets applied to net taxable income. For fiscal year 2026, companies with gross revenue above ₡119,174,000 generally face the standard 30% corporate income tax rate, while companies at or below that gross-revenue threshold can fall within a progressive 5% to 20% scale on net taxable income.
Quick Answer
What is the corporate income tax rate in Costa Rica in 2026? The general company rate is 30% of net taxable income. However, a legal entity with annual gross revenue of no more than ₡119,174,000 can use the 2026 progressive scale: 5%, 10%, 15% and 20% across the applicable net-income brackets. Properly registered micro and small businesses may also qualify for an additional temporary reduction during their first years of business activity.
Do not confuse two different taxes
Corporate income tax under Law 7092 is calculated on taxable business profits. The separate Corporate Entity Tax under Law 9428 is an annual charge on legal entities and uses a different calculation. This article focuses on income tax rates. For the annual filing and payment calendar, including the Law 9428 checkpoint, use our Costa Rica Corporate Compliance Calendar.
Practice Area: Corporate Law · Tax · Foreign Investment
In This Guide
- Costa Rica corporate tax rates for 2026
- 2026 corporate income tax calculator
- How the progressive company rates work
- When the 30% rate applies
- MIPYME relief for new businesses
- Gross revenue vs. net taxable income
- Corporate income tax vs. Law 9428 entity tax
- Foreign-owned companies and cross-border planning
- What to watch for 2027
- Frequently asked questions
Costa Rica corporate income tax rates for fiscal year 2026
Costa Rica’s corporate income tax is the impuesto sobre las utilidades under Law No. 7092. For a normal operating company, the rate analysis starts with annual gross revenue. That figure determines whether the company can use the progressive scale or falls into the general 30% regime. The tax itself is then calculated on net taxable income, not on gross sales.
| 2026 company profile | Tax base | Rate |
|---|---|---|
| Gross revenue up to ₡119,174,000 | Net taxable income | Progressive 5% / 10% / 15% / 20% |
| Gross revenue above ₡119,174,000 | Net taxable income | 30% |
For companies that stay within the ₡119,174,000 gross-revenue ceiling, the 2026 progressive brackets are:
| Net taxable income bracket | 2026 rate |
|---|---|
| First ₡5,621,000 | 5% |
| Over ₡5,621,000 up to ₡8,433,000 | 10% |
| Over ₡8,433,000 up to ₡11,243,000 | 15% |
| Over ₡11,243,000 | 20% |
These 2026 figures were established through the annual adjustment reflected by the Ministry of Finance and Executive Decree No. 45333-H. The nominal thresholds change from year to year, so a rate calculation should always use the figures for the specific fiscal period being reviewed.
The number that decides the regime is not the same number you tax
The ₡119,174,000 test uses gross revenue. Once the applicable regime is identified, the company calculates corporate income tax on its net taxable income. Mixing those two concepts is one of the easiest ways to overestimate or underestimate the tax burden.
2026 Costa Rica Corporate Income Tax Calculator
Use the calculator as a planning estimate. Enter the company’s annual gross revenue and net taxable income for the 2026 fiscal period. If the company is formally registered as a qualifying micro or small business with MEIC or MAG, you can also model the temporary MIPYME reduction.
How the progressive corporate tax rates work
The reduced 2026 scale is progressive. A company within the gross-revenue threshold does not apply one single percentage to all of its taxable profit. Instead, each portion of net taxable income is taxed within its corresponding bracket.
Assume a company has gross revenue of ₡80,000,000 and net taxable income of ₡9,500,000 in 2026. Because gross revenue is below ₡119,174,000, the progressive regime can apply. The first ₡5,621,000 is taxed at 5%, the next portion up to ₡8,433,000 at 10%, and only the remaining amount up to ₡9,500,000 at 15%. The result is materially different from applying 15% to the entire ₡9.5 million.
This is why two companies with the same net profit can face different calculations if one exceeds the gross-revenue ceiling and the other does not.
When does the 30% corporate tax rate apply?
For 2026, once a legal entity’s annual gross revenue is above ₡119,174,000, the general rule is a 30% rate on net taxable income. The progressive 5% to 20% scale is no longer the applicable rate table for that fiscal period.
For a foreign investor, this is an important budgeting distinction. A company can cross the gross-revenue threshold even when margins are relatively modest. The rate test therefore should be reviewed using the company’s actual revenue and taxable-profit position, not only the amount of cash left in the bank at year-end.
A company operating under Costa Rica’s Free Trade Zone regime can have incentives and conditions that make a general corporate-income-tax calculator inappropriate as a final answer. This page is designed for the ordinary company-rate framework, not as a substitute for an FTZ incentive analysis.
Planning a new Costa Rican company?
The expected tax rate is only one part of the structure. Entity type, ownership, banking, hiring and recurring compliance also matter. If you are still deciding how to enter the market, start with our Investment in Costa Rica guide and then use our Companies in Costa Rica guide for the company-formation structure.
MIPYME income-tax relief: the rate may not be the final amount paid
Costa Rica also provides a temporary benefit for qualifying micro and small businesses registered with MEIC or MAG that fall within the applicable small-company regime. The benefit reduces the tax determined during the first years of business activity.
| Business activity year | Percentage of determined income tax payable |
|---|---|
| Years 1–3 | 0% |
| Years 4–5 | 25% |
| Year 6 | 50% |
| Year 7 onward | Normal determined tax, subject to the rules then in force |
The benefit is not something to assume merely because a company is small or newly incorporated. Registration status, business-activity timing and the applicable tax regime should be verified before using the reduction in a forecast or return.
Gross revenue, accounting profit and net taxable income are not interchangeable
The corporate tax calculation uses concepts that often look similar in a management report but are not legally identical. Gross revenue is relevant to determine whether the company can access the progressive scale. Net taxable income is the amount to which the corresponding tax rates are applied after the tax treatment of income, deductible expenses and other adjustments is determined.
A financial statement can therefore show an accounting result that is not identical to the final taxable base. Deductibility, supporting documentation, the connection between an expense and taxable business activity, depreciation and other tax adjustments can change the number used in the return.
Where AG BPO Services fits
The legal rate is only useful if the accounting numbers behind it are reliable. AG BPO Services supports Costa Rican companies with bookkeeping, financial statements, account reconciliation, tax registration and annual income-tax return preparation.
For foreign-owned companies, that ongoing back-office work is often what prevents the year-end tax calculation from becoming a reconstruction exercise. The goal is to have the supporting accounting position ready before the filing becomes urgent.
Corporate income tax is not the annual Corporate Entity Tax under Law 9428
The English phrase “corporate tax” can create confusion in Costa Rica because two different obligations are often described with similar words.
| Tax | What it is based on | Where to plan it |
|---|---|---|
| Corporate income tax / impuesto sobre las utilidades | Net taxable business income, with the applicable company rate under Law 7092 | This guide |
| Corporate Entity Tax / Impuesto a las Personas Jurídicas | Separate annual charge under Law 9428 using the statutory base-salary mechanism and company classification | Corporate Compliance Calendar |
A profitable company can owe both. An inactive entity can also have Law 9428 obligations even though it has no operating profit to subject to corporate income tax. If your question is what needs to be filed or paid during the year and when, use the Corporate Compliance Calendar 2026 + 2027 Preview rather than treating this income-tax article as a deadline calendar.
Does foreign ownership change the Costa Rica corporate tax rate?
Foreign ownership by itself does not create a special corporate income-tax rate for a Costa Rican company. The company-level calculation still turns on the applicable Costa Rican tax rules, its gross-revenue threshold and its net taxable income.
Costa Rica’s income-tax framework is principally source-based for business profits, so the location and nature of the income-producing activity matter. Cross-border groups, service companies and structures with income or costs in more than one jurisdiction should not assume that a management-accounting label automatically determines the Costa Rican tax result.
Foreign ownership also creates separate transparency and banking workstreams. A company’s UBO / RTBF position and the beneficial-owner review used when opening a corporate bank account do not change the corporate income-tax rate by themselves, but inconsistencies between ownership records, accounting and source-of-funds information can create practical problems elsewhere in the company’s operation.
Separate taxes can also arise when profits move out of the company, but dividend, remittance and other withholding questions are distinct from the corporate income-tax rate covered on this page. Likewise, a sale of shares, real estate or another capital asset can raise a different question from ordinary operating profits; our Capital Gains Tax in Costa Rica guide covers that framework. Keeping those issues separate helps avoid applying the wrong tax treatment to the wrong transaction.
This page deliberately stays focused on the corporate income-tax calculation. For annual returns, partial payments, VAT, withholding, RTBF, CCSS and other recurring company dates, go directly to the Costa Rica Corporate Compliance Calendar.
Corporate tax 2027: what can companies plan now?
The structure of the corporate income-tax regime is established in Law 7092, while the colón-denominated thresholds are adjusted periodically. The 2026 figures in this guide should therefore not be copied into a 2027 budget as if they were already the final official 2027 brackets.
For 2027 planning, companies can still model the commercial variables that matter most: expected gross revenue, expected taxable margin, whether the business may cross the small-company revenue ceiling, and whether a qualifying MIPYME benefit is still within its applicable years. Once the official 2027 adjustment is published, the nominal brackets can be replaced without changing the underlying tax model.
Use 2026 rates for 2026 calculations. Use 2027 amounts only after the official annual adjustment is available. A forecast can be useful before then, but it should be labeled as a forecast rather than presented as an official 2027 tax bracket.
Frequently Asked Questions: Costa Rica Corporate Tax Rates
- What is the corporate tax rate in Costa Rica in 2026?
- The general corporate income-tax rate is 30% of net taxable income. Companies with annual gross revenue of no more than ₡119,174,000 can use the 2026 progressive 5%, 10%, 15% and 20% brackets on net taxable income.
- Is the 30% rate charged on gross revenue?
- No. Gross revenue is relevant to determine whether the company qualifies for the progressive regime. The tax rate is applied to net taxable income under the applicable rules.
- What is the gross-revenue threshold for the progressive company rates in 2026?
- For fiscal year 2026, the threshold is ₡119,174,000 in annual gross revenue.
- How do the 5%, 10%, 15% and 20% rates work?
- They are progressive brackets applied to portions of net taxable income for companies that remain within the applicable gross-revenue ceiling. A qualifying company does not simply apply its highest bracket to all taxable income.
- Can a new MIPYME pay less corporate income tax?
- Qualifying micro and small businesses registered with MEIC or MAG can obtain a temporary reduction of the tax determined: 0% payable in years 1–3, 25% in years 4–5 and 50% in year 6, subject to the applicable legal conditions.
- Is Costa Rica’s Corporate Entity Tax under Law 9428 the same as corporate income tax?
- No. Law 9428 creates a separate annual tax on legal entities. Corporate income tax under Law 7092 is based on taxable business profits. A company can have obligations under both regimes.
- Where can I see Costa Rica company tax filing deadlines?
- Use AG Legal’s Costa Rica Corporate Compliance Calendar. It is the dedicated page for recurring filing and payment dates, while this guide focuses on the corporate income-tax rate and calculation.
- Does a foreign-owned Costa Rican company pay a different corporate income-tax rate?
- Foreign ownership alone does not create a different company-level rate. The applicable corporate tax calculation depends on the Costa Rican tax rules, gross-revenue threshold and net taxable income.
- Are the 2027 corporate tax brackets already the same as 2026?
- They should not be assumed to be identical. The nominal thresholds are subject to annual adjustment. Companies should update their 2027 models once the official 2027 amounts are published.
- Can AG BPO Services prepare the accounting and annual income-tax return?
- AG BPO Services provides accounting and tax-advisory support including bookkeeping, financial statements, reconciliations, tax registration and annual income-tax return preparation for companies operating in Costa Rica.
Working with foreign-owned companies
AG Legal is listed on the U.S. Embassy in San Jose attorney list and in the UK FCDO lawyer directory for Costa Rica. For foreign investors, the legal and tax questions often sit beside company formation, banking and ongoing compliance, so we coordinate those workstreams without treating them as the same issue.
Inclusion in a government directory does not constitute an endorsement or recommendation by the U.S. or UK governments.
Related guides
- Costa Rica Corporate Compliance Calendar 2026 + 2027 Preview
- Companies in Costa Rica: Complete Guide for Foreign Investors
- Investment in Costa Rica 2026: Market Entry Planner
- Opening a Bank Account in Costa Rica
- Costa Rica UBO / RTBF 2026-2027
- Capital Gains Tax in Costa Rica
- Free Trade Zone Costa Rica: Eligibility and Tax Incentives
- AG BPO Services: Accounting, Tax and Back-Office Support
Official sources
- Ministry of Finance — Income Tax Brackets for Fiscal Year 2026
- Costa Rican Legal Information System — Executive Decree No. 45333-H
- Costa Rican Legal Information System — Law No. 7092, Income Tax Law
- Ministry of Finance — Income Tax Benefits for Qualifying Micro and Small Businesses
Need the tax number to match the accounting reality?
Use this guide to understand the rate. Use AG BPO Services to keep the accounting, financial statements and tax return behind that rate organized throughout the year.
TALK TO AG BPO SERVICESLooking for filing dates instead? Open the Corporate Compliance Calendar.
This article is for general informational purposes only and does not constitute legal, accounting or tax advice, nor does it create an attorney-client relationship. Taxable income, deductions, special regimes, exemptions, filing obligations and MIPYME eligibility depend on the specific taxpayer. The 2026 figures reflect the rules reviewed as of September 2026. 2027 amounts should be verified once the official annual adjustment is published.