The Costa Rican Ministry of Finance (Hacienda) has published the income tax brackets for 2025: an employee or retiree is exempt up to 922,000 colones per month, then taxed from 10 to 25 colones. A document from the Directorate General of Taxation sets the tax rate for capital gains and investment income at 15 colones. This page does not define Costa Rican tax residency, does not provide the 2026 tax brackets, and does not address social security.
Territoriality: a principle declared in 2023
A presentation dated November 3, 2023, hosted on the Hacienda website (without an identified publisher), states that the tax applies to income and capital gains realized within the territory, or to assets and rights originating from Costa Rica. It reads: "No sujeción respecto de lo generado fuera del territorio" (income generated outside the territory is not subject to tax). This is not a legal text, and it dates from 2023. The applicable rule for your foreign income should be verified with the Directorate General of Taxation before any decision is made.
Employees and retirees: monthly installments for the period 2025
The Hacienda press release CP-103-2024, dated December 4, 2024, updates the tax brackets for the period from January 1 to December 31, 2025, with an adjustment of -0.79 %. It cites Article 33 of Law No. 7092 on Income Tax and Executive Decree No. 44772-H.
| Gross monthly income (columns) | Tax treatment |
|---|---|
| up to 922,000 | exempt |
| from 922,000 to 1,352,000 | 10 % of the surplus of 922,000 |
| from 1,352,000 to 2,373,000 | 15 % of the surplus of 1,352,000 |
| from 2,373,000 to 4,745,000 | 20 % of the surplus of 2,373,000 |
| beyond 4,745,000 | 25 % of the surplus of 4,745,000 |
The monthly tax credits are 1,720 colones per child and 2,600 per spouse.
Profit-making activities: annual brackets
The same communiqué sets out a scale for annual income for individuals engaged in gainful employment.
| Annual income (columns) | Tax treatment |
|---|---|
| up to 4,094,000 | exempt |
| from 4,094,000 to 6,115,000 | 10 % of the surplus of 4,094,000 |
| from 6,115,000 to 10,200,000 | 15 % of the surplus of 6,115,000 |
| from 10,200,000 to 20,442,000 | 20 % of the surplus of 10,200,000 |
| beyond 20,442,000 | 25 % of the surplus of 20,442,000 |
The annual allowances are 20,640 colones per child and 31,200 per spouse. The press release bears a 2024 heading, while the decree is dated 2025; the exact date can be found in La Gaceta.
A salary of 3,000,000 colones per month: a numerical example (fictitious profile)
Situation. Julien, a fictional profile, is employed in Costa Rica. His gross salary is 3,000,000 colones per month in 2025 (assumed amount).
Issue. He wants to estimate the monthly tax according to the scale in press release CP-103-2024.
Strategy. He breaks down his salary: nothing up to 922,000, then 10 %, 15 % and 20 % on the following fractions.
Result. The 10% tax bracket (%) covers 430,000 colones and yields 43,000. The 15% tax bracket (%) covers 1,021,000 and yields 153,150. The 20% tax bracket (%) covers 627,000 and yields 125,400. The tax is 321,550 colones per month, or 3,858,600 over twelve months, with an average tax rate of 10.7% of gross income. This calculation does not include child and spouse tax credits, social security contributions, or other calculation rules, which are not detailed on this page.
Capital income and capital gains
The undated document "Tarisas de Rentas de Capital y Ganancias de Capital" from the Directorate General of Taxation indicates tariffs "from July 1, 2019":
- 15 % for income from real estate and movable capital, including rents, dividends and social participations, and the sale of equity; ;
- 15 % for capital gains on the sale of goods; ;
- for a property acquired before July 1, 2019, the first sale may be taxed at 2.25 % of the sale price; ;
- a deduction of 2.5 % from the sale price when a non-domiciled person sells a building located in Costa Rica: the buyer deducts it.
The 2023 presentation cited above gives the same rates of 15 % and 2.25 %, as well as the withholding of 2.5 %. Neither document defines the word "domiciled".
Calendar and savings
The press release CP-11-2026 of March 13, 2026 reminds that the deadline for filing and paying tax for the 2025 fiscal year without penalty was March 16, 2026. It concerns natural and legal persons engaged in a profit-making activity, with declarations filed on the Oficina Virtual (OVi) of TRIBU-CR.
From October 6 to 19, 2026, the French Treasury (Hacienda) held a public consultation on a draft resolution concerning the Common Reporting Standard (CRS). This draft resolution is not yet in effect. In France, accounts opened in Costa Rica must be declared annually: the fine is €1,500 per undeclared account, and €10,000 in countries without a tax treaty. Costa Rica's classification is not provided here. Our page on the absence of a treaty details this.
What this page does not cover
The criteria for Costa Rican tax residency, a resident's foreign-source income, social security (CCSS), wealth tax, inheritance tax, residency permits, 2026 tax brackets, and savings held locally are not detailed here. These are governed by Law No. 7092 and its implementing regulations, which should be verified with the Directorate General of Taxation. Local tax matters should be confirmed with a professional based in Costa Rica. French tax matters, including tax domicile and the declaration of departure, are addressed on our dedicated pages.
What changes depending on your situation
- Your status: employee, retiree or engaged in gainful employment.
- The location where your income is generated: Costa Rica or abroad.
- The nature of your income: salaries, rents, dividends, capital gains.
- The date of acquisition of your property, before or after July 1, 2019.
- Your tax residence in France, whether maintained or not.
The rule depends on your situation. No results are guaranteed.
Frequently asked questions
What is the income tax scale in Costa Rica?
For the period 2025, the tax authority sets the exemption at 922,000 colones per month for an employee, then 10, 15, 20, and 25 colones per month in increments. For self-employment, the exemption goes up to 4,094,000 colones per year.
Are foreign earnings taxed in Costa Rica?
A 2023 presentation on the Hacienda website states "No sujeción respecto de lo generado fuera del territorio". This is not a legal text: the applicable rule must be verified with the administration.
At what rate are dividends and rents taxed?
The document from the Directorate General of Taxation indicates 15 % for capital income, including rents and dividends.
What does the buyer of a building belonging to a non-resident retain?
The same document provides for a deduction of 2.5 % from the sale price, to be taken by the buyer.
Take stock before you settle in
Balmont Conseil, a firm based in Lyon for nearly 14 years, advises executives and families whose assets or business activities have ties to France and other countries. To discuss your situation, please schedule an appointment.
Alexis SagnierFinancial and real estate investment advisor, insurance broker, AMF certified
Founder of Balmont Conseil, Lyon (ORIAS 13003497)
Read also
- Leaving France: exit tax, tax residence, procedures
- French tax residence: the 3 criteria (art. 4 B)
- Foreign bank account or contract: what needs to be declared?
- Foreign capital income: tax credit and form 2047
- Foreign address: inform the tax authorities of your departure
- No tax treaty between France and Costa Rica: current situation
Official sources
- Hacienda, press release CP-103-2024, 2025 tranches: https://www.hacienda.go.cr/docs/CP1032024.pdf
- Hacienda, rent rates and capital gains: https://www.hacienda.go.cr/docs/TarifasRentasCapital.pdf
- Hacienda, presentation «Impuestos sobre Rentas, Ganancia y Pérdidas de Capital» (November 3, 2023): https://www.hacienda.go.cr/docs/12.ImpuestossobreRentasGananciayPerdidasdeCapital.pdf
- Hacienda, press release CP-11-2026: https://www.hacienda.go.cr/docs/CP11-2026.pdf
- Hacienda, projects open for public consultation: https://www.hacienda.go.cr/ProyectosConsultaPublica.html
- Service-public.gouv.fr, foreign accounts: https://www.service-public.gouv.fr/particuliers/vosdroits/F31443
