🇨🇷 哥斯达黎加税率 · Costa Rica Tax Rates
CR · 北美洲 · North America
Costa Rica corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 30% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-25% — Progressive rates on income
- 增值税 / 商品服务税 VAT / GST: 13% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product
- 预扣税 Withholding Tax: 15-30% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 15% — Separate capital gains tax rate
- 财产税 / 房产税 Property Tax: 0.25-0.55% — Annual property tax on registered value
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax
- 印花税 Stamp Duty: 0.5% — On certain legal documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 26.33% — Combined employer and employee contributions
- 其他税种 Other Taxes: Varies — Municipal taxes and fees