The table, activity by activity
| Activity | Tax base | Income rate | VAT rate |
|---|---|---|---|
| a) Retail trade | Purchases | 0.01 (1 %) | By tier ① |
| b) Bars, cantinas and taverns | Purchases + labour | 0.02 (2 %) | 0.04 (4 %) |
| c) Preparing and selling food and drink (sodas, restaurants) | Purchases + labour | 0.02 (2 %) | 0.04 (4 %) |
| d) Confectionery and pastry | Purchases + labour + costs | 0.01 (1 %) | 0.025 (2.5 %) |
| e) Bakeries | Purchases + labour + costs | 0.01 (1 %) | 0.02 (2 %) |
| f) Small farm producers (farmers' markets) | Production | 0.01 (1 %) | By tier ② |
| g) Ornamental plant nurseries and terrariums | Purchases + labour + costs | 0.02 (2 %) | 0.025 (2.5 %) |
| h) Footwear, cases and bags (artisanal), and repair | Purchases + labour + costs | 0.01 (1 %) | 0.026 (2.6 %) |
| i) Furniture (artisanal), and repair | Purchases + labour + costs | 0.01 (1 %) | 0.065 (6.5 %) |
| j) Structural metal products, and repair | Purchases + labour + costs | 0.01 (1 %) | 0.052 (5.2 %) |
| k) Costume jewellery, and repair | Purchases + labour + costs | 0.02 (2 %) | 0.03 (3 %) |
| l) Crafts and artwork, and repair | Purchases + labour + costs | 0.02 (2 %) | 0.03 (3 %) |
| m) Clay, earthenware, ceramic and porcelain | Purchases + labour + costs | 0.01 (1 %) | 0.02 (2 %) |
| n) Textiles for people, and repair | Purchases + labour + costs | 0.02 (2 %) | 0.03 (3 %) |
| o) Textiles and accessories for pets, and repair | Purchases + labour + costs | 0.02 (2 %) | 0.03 (3 %) |
| p) Florists | Purchases + labour + costs | 0.01 (1 %) | 0.058 (5.8 %) |
| q) Photography studios | Purchases + labour | 0.01 (1 %) | 0.02 (2 %) |
| r) Screen printing | Purchases + labour | 0.02 (2 %) | 0.03 (3 %) |
| s) Sublimation printing | Purchases + labour | 0.02 (2 %) | 0.03 (3 %) |
| t) Small-scale artisanal fishing | Fuel | 0.025 (2.5 %) | 0.02 (2 %) |
| u) Medium-scale artisanal fishing | Fuel | 0.033 (3.3 %) | 0.02 (2 %) |
| v) Remunerated passenger transport (taxi) | Kilometres driven | ₡0.50 per km | — |
① Retail trade (a): income tax is on total purchases (0.01); VAT is classified by the tier each purchase bore — 0.02 on what you bought at 13 %, 0.0033 at 2 % and 0.00125 at 1 %. ② Farmers' markets (f): production at 13 % carries a VAT rate of 0.02 and basic-basket goods (1 %) carry 0.00125.
How to read the rates
They are deliberately small numbers. The rate is not the VAT rate (13 %): it is the result of applying that rate to the margin Hacienda studied for each sector. That is why a bar pays 4 % of its purchases, not 13 % of its sales.
What goes into each group's base
- Retail trade (a): the quarter's purchases, VAT included.
- Services (b, c, q, r, s): purchases plus labour paid.
- Producers and makers (d–p): purchases, labour and production costs.
- Fishing (t, u): the quarter's fuel.
- Taxi (v): kilometres driven (the income rate is per kilometre; no VAT).
Don't apply the rate by hand
Ticuenta carries these rates by activity, adds up your purchases for the quarter and builds your D-105 worksheet: the base, the VAT and the income tax, ready to copy into TRIBU-CR.
See how it worksVerified as of 8 October 2026. The rates and activities come from Executive Decree 43881-H (articles 1 and 5), with the reform of Decree 45209 of 2025. Rules change: confirm the current version before applying it. This is information, not tax advice.
Sources: Current legal texts (Sinalevi) Ministry of Finance