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
₡
2026 Income Tax Brackets
Updated May 20, 2026
Verified July 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.
Check SafetyWing coverageAffiliate
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:
Poland (PLN)Portugal (EUR)Spain (EUR)Estonia (EUR)Germany (EUR)Netherlands (EUR)United Kingdom (GBP)United States (USD)Canada (CAD)Singapore (SGD)Ireland (EUR)France (EUR)Italy (EUR)Australia (AUD)Thailand (THB)United Arab Emirates (AED)Colombia (COP)Mexico (MXN)Greece (EUR)Croatia (EUR)Brazil (BRL)Malta (EUR)Hungary (HUF)Czech Republic (CZK)Sri Lanka (LKR)