Costa Rica Tax Calculator for Remote Workers
Calculate your 2026 take-home pay in Costa Rica. The Costa Rica tax system uses 5 income tax brackets ranging from 0% to 25%. Enter your income below to see your detailed breakdown in CRC.
Tax Calculator
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2026 Income Tax Brackets
Updated May 20, 2026
Verified May 2026
| Income Range | Rate |
|---|---|
| Up to ₡11 016 000 | 0% |
| ₡11 016 000 – ₡16 164 000 | 10% |
| ₡16 164 000 – ₡28 368 000 | 15% |
| ₡28 368 000 – ₡56 724 000 | 20% |
| Above ₡56 724 000 | 25% |
How Taxes Work in Costa Rica
Employee
- ·Progressive salary tax (Impuesto al Salario) with 5 brackets from 0% to 25% (Decree 45333-H).
- ·Monthly brackets: 0% up to ₡918,000, 10% to ₡1,347,000, 15% to ₡2,364,000, 20% to ₡4,727,000, 25% above.
- ·CCSS 10.83% (SEM health 5.50%, IVM pension 4.33%, Banco Popular 1.00%) — no cap.
- ·Employer pays ~26.83% CCSS on top.
- ·Costa Rica uses a territorial tax system — only Costa Rica-source income is taxed.
- ·Digital Nomad Visa holders are explicitly exempt from income tax on foreign-source income.
Contractor
- ·Self-employed (actividades lucrativas) use different brackets from salary tax: 0% up to ₡6,244,000/year, then 10% to ₡8,329,000, 15% to ₡10,414,000, 20% to ₡20,872,000, 25% above.
- ·25% simplified deduction on gross income (Law 10667, Jan 2026) — no receipts needed.
- ·CCSS for independent workers (trabajadores independientes) uses 5 income categories: ~10.67% (lowest) to ~18.62% (highest); 10.83% used as lower-bound approximation matching employee rate.
- ·Territorial tax system — only Costa Rica-source income is taxed.
- ·DN visa holders are exempt from CR tax on foreign-source income.
Planning to move to Costa Rica?
Costa Rica offers the Digital Nomad Visa (Visa de Nómada Digital) — 1 year, renewable once. Income requirement: USD 3,000/mo.
View Visa Guide →Need health insurance for your visa application?
SafetyWing Nomad Insurance covers 180+ countries, starting from $62.72/4 weeks — designed for digital nomads and remote workers.
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Frequently Asked Questions
What are the 2026 income tax brackets in Costa Rica?
- ·Costa Rica uses separate brackets for employees and self-employed.
- ·Employee salary tax (Impuesto al Salario): 0% up to ₡918,000/month, then 10%, 15%, 20%, and 25% (top bracket above ₡4,727,000/month).
- ·Self-employed (actividades lucrativas): 0% up to ₡6,244,000/year, then 10%, 15%, 20%, and 25% above ₡20,872,000/year.
- ·Brackets are set by Decree 45333-H.
How much CCSS social security do employees pay in Costa Rica?
- ·Employees pay 10.83% CCSS on gross salary: SEM health insurance 5.50%, IVM pension 4.33%, and Banco Popular 1.00%.
- ·There is no cap.
- ·The employer pays an additional ~26.83% on top.
- ·The IVM rate increased from 4.17% to 4.33% in January 2026.
How are self-employed contractors taxed in Costa Rica?
- ·Self-employed workers (actividades lucrativas) use different, lower brackets than employees — exempt up to ₡6,244,000/year vs ₡11,016,000/year for employees.
- ·A 25% simplified deduction on gross income (Law 10667, effective 2026) is available without receipts.
- ·CCSS contributions for independent workers use 5 income categories: ~10.67% (lowest) to ~18.62% (highest income).
Do digital nomad visa holders pay taxes in Costa Rica?
- ·No.
- ·Costa Rica uses a territorial tax system — only Costa Rica-source income is taxed.
- ·The Digital Nomad Visa (Ley 10.008) explicitly exempts holders from income tax on foreign-source income, even if they stay more than 183 days.
- ·DN visa holders working for non-Costa Rican employers pay 0% CR tax.
What is the cost of the Costa Rica Digital Nomad Visa?
- ·The DN visa requires $3,000/month minimum income ($4,000 for families), costs $100 to apply (+$50/dependent), and is valid for 1 year renewable once (2 years max).
- ·Processing takes 15–30 days.
- ·Health insurance covering Costa Rica is required.
Compare With Other Countries
See how Costa Rica compares side by side:
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