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Costa Rica income tax calculator, 2026

Put in what you earned and what you spent in the period. You get the net income, how much is taxed in each band and the total. For individuals with a business activity and for companies, using the 2026 income tax brackets.

Everything you invoiced in the tax year, excluding VAT.
Only the ones that qualify: useful, necessary and backed by an electronic document.
Gross income—
Deductible expenses—
Net income—

BandPortionTax
Tax from the scale—
Small business relief—
Tax payable—
It is an estimate, not the return. It does not include an individual's credits for children and spouse, the advance instalments already paid, or the tax withheld from you. What comes out is the tax from the scale; what is left to pay may be less.

How the calculation works

  • Net income first

    Gross income less deductible expenses. If the expenses exceed the income, net income is zero and there is no tax to calculate.

  • The scale is progressive

    Each band is taxed at its own rate and only on the portion that falls inside it. Moving up a band does not make all your income pay more: only the excess. That is why the breakdown above adds up band by band.

  • For a company, two different figures decide two different things

    The threshold that says whether the reduced scale or the flat 30 % applies is measured on gross income (₡119,174,000 in 2026). The scale is applied to net income. Confusing the two is the most common error when estimating a company's tax.

An individual has a band that pays nothing. The first ₡6,244,000 of annual net income is not subject to the tax. A company has no such band: it is taxed from the first colón, at 5 %.
From Ticuenta

The figures behind the return

The income statement comes out of the entries, with comparatives and an Excel export: the starting point of the reconciliation, already balanced.

See how it works

Verified as of 24 September 2026. The 2026 bands come from decree 45333-H; the rate structure from article 15 of the Income Tax Act; the small business relief from Law 9635. The calculation runs in your own browser: nothing is stored and nothing is sent.

Sources: Current legal texts (Sinalevi) Ministry of Finance

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