Costa Rica Corporate Tax Calculator 2026
30% standard, 15% small business regime.
Costa Rica Tax System
Corporate Income Tax in Costa Rica is 30% for standard companies. Small businesses may qualify for a reduced rate of 15%. There is also a simplified regime where tax is paid on gross revenue rather than net profit. Businesses must also pay municipal license fees and contribute to the CCSS for their employees.
2026 Rates: CIT 30% standard, 15% small business, simplified regime on gross available.
Costa Rica Corporate Tax Calculator 2026
30% standard, 15% small business regime.
Taxable Profit₡50 000 000,00
Corporate Tax (30%)₡15 000 000,00
Profit After Tax₡35 000 000,00