DoubleTaxationTaxes on salary: Costa Rica preliminary data
How much income tax and social contributions are paid on a salary in Costa Rica, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | CRC 34,956,945 ≈ €60,000 |
|---|---|
| Income tax | CRC 3,663,189 ≈ €6,287 |
| Employee contributions | CRC 3,670,479 ≈ €6,300 |
| Take-home pay | CRC 27,623,277 ≈ €47,413 |
| Employer contributions and payroll taxes | CRC 9,263,590 ≈ €15,900 |
| Employer's labour cost | CRC 44,220,535 ≈ €75,900 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 CRC 17,478,472 | €60,000 CRC 34,956,945 | €120,000 CRC 69,913,890 |
|---|---|---|---|
| Company | CRC 6,370,903 40.5 % | CRC 12,741,806 40.5 % | CRC 25,483,613 40.5 % |
Special tax regimes
Estancia de Trabajadores y Prestadores Remotos de Servicios (nómadas digitales)
For the self-employed · rate 0.0 %
Who: Foreign remote employees or service providers earning at least US$3,000 a month from abroad (US$4,000 with family), with health insurance, approved by the Immigration Directorate (DGME).
Income from remote work for persons or companies outside Costa Rica is exempt from Costa Rican income tax; stay of 1 year renewable for 1 more; duty waiver on work equipment.
Tax residence
The tax residence check does not cover Costa Rica yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 582.615747 CRC (Banco Central de Costa Rica — tipo de cambio promedio MONEX (weighted average of MONEX wholesale trades); the BCCR reference rate (compra/venta) table could not be retrieved, 2026-01-02) ↗
Sources
- La Gaceta No. 229, 5 Dec 2025 (Imprenta Nacional) — Decreto Ejecutivo 45333-H: 2026 salary and business-income brackets and credits
- CCSS — Calculadora patronal (contribution rates by item, page updated Jan 2020)
- La Gaceta No. 168, 1 Sep 2021 — Ley 10008 (remote workers): art. 16 income-tax exemption, income threshold US$3,000 (US$4,000 with family)
- eRegulations Costa Rica — Decreto 25514-H, Régimen de Tributación Simplificada
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.