Costa Rica income tax for self-employed individuals or persons with profit-generating activity.
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Country
Costa Rica (República de Costa Rica, ISO CR)
Tax
Impuesto sobre la Renta (income tax) — personal / self-employed
Currency
CRC (Costa Rican colón, ₡)
Tax year
Calendar year (1 January -- 31 December); old Oct–Sep fiscal year abolished (PwC; Alegra)PwC; Alegra
Primary legislation
Ley del Impuesto sobre la Renta No. 7092 (and reglamento)
Supporting legislation
Ley No. 10667 (self-employed 25% standard deduction, eff. 1 Jan 2026); Ley No. 9635 "Fortalecimiento de las Finanzas Públicas" (IVA + capital income tax); Código de Normas y Procedimientos Tributarios No. 4755 (penalties); Ley Constitutiva de la CCSS No. 17; Decreto Ejecutivo 45333-H (2026 brackets); Decreto Ejecutivo 44772-H (2025 brackets); Decreto Ejecutivo 45303-MTSS (2026 minimum wages)
Tax authority
Ministerio de Hacienda — Dirección General de Tributación (DGT)
Social security
Caja Costarricense de Seguro Social (CCSS)
Filing portal
TRIBU-CR (replaced ATV on 4 Aug 2025) — hacienda.go.cr
Filing deadline
D-101 annual return: 15 March of the following yearPwC; Alegra
Tax basis
Territorial — only Costa Rica-source income is taxableLey 7092
Validated by
Pending — requires sign-off by a Costa Rican contador público autorizado
Validation date
Pending
Skill version
0.1
Two parallel labor-income schedules
Costa Rica runs two parallel labor-income schedules: salaried employees are taxed on MONTHLY brackets (final withholding by the employer), while the self-employed / persons with profit-generating activity are taxed on ANNUAL brackets. Both run 0/10/15/20/25%.PwC; Decreto 45333-H via García & Bodán / BDO
Minimum viable
Bank statement for the full tax year (CSV, PDF, or pasted text), plus confirmation of income type (salaried vs self-employed / profit-generating activity) and the fiscal year being filed.
Recommended
Sales/electronic invoices (TicoFactura / comprobantes electrónicos), purchase invoices/receipts, CCSS contribution records, prior-year D-101 or assessment, VAT (IVA) registration status, RTS (simplified regime) status, dependants for family credits.
Ideal
Complete income and expenditure account, asset register, partial-payment (pago parcial) confirmations, RUT/D-140 registration detail, capital-income statements.
Refusal if minimum is missing -- SOFT WARN
No bank statement at all = hard stop. Bank statement without invoices = proceed with reviewer warning: "This D-101 was produced from the bank statement alone. The reviewer must verify that the 25%-deduction vs documented-expense election is correct and that all income shown is Costa Rica-source."
R-CR-1 -- Income type unknown
Costa Rica taxes salaried income on MONTHLY brackets (final withholding) and self-employed income on ANNUAL brackets. This skill cannot compute tax without knowing the income type. Please confirm before proceeding.R-CR-1
R-CR-2 -- Companies / legal entities (personas jurídicas)
While entities also file the D-101, corporate income tax (different deductions, minimum-tax and book-tax rules) is out of scope here. Escalate to a contador público autorizado.R-CR-2
R-CR-3 -- Foreign-source income
Costa Rica uses a territorial system — only Costa Rica-source income is taxable. Classifying whether income is CR-source can be complex (digital services, cross-border contracts). Escalate to a contador público autorizado.R-CR-3
R-CR-4 -- Capital gains / capital income / property disposals
Capital income and capital gains are a separate schedular tax under Ley 9635 (15%, with a one-time 2.25% election). Out of scope. Escalate to a contador público autorizado.R-CR-4
R-CR-5 -- Arrears / TRIBU-CR migration issues
Client has outstanding tax arrears, uncorrected legacy ATV obligations, or is subject to DGT enforcement. Late-payment charges (1%/month plus statutory interest) and migration penalties are material. Do not advise. Escalate to a contador público autorizado immediately.R-CR-5
R-CR-6 -- VAT (IVA) return requested
This skill covers income tax (D-101) only. For Costa Rica VAT (D-104), use the dedicated VAT skill.R-CR-6
R-CR-7 -- CCSS exact contributory category unknown
Self-employed CCSS is progressive by income category and subject to a minimum contributory base (BMC). Do not state a precise CCSS amount until the category is confirmed against the CCSS Escala Contributiva.R-CR-7
Territorial basis
Only Costa Rica-source income is taxable, irrespective of nationality or residency. Foreign-source income of residents is generally exempt. If income source is ambiguous, STOP and escalate (R-CR-3).Ley del Impuesto sobre la Renta No. 7092; PwC
25% Standard Deduction election
The self-employed may deduct a flat 25% of GROSS income without receipts, OR claim documented actual expenses — whichever yields the greater deduction (per-taxpayer election). Applies to professionals, technicians, personal-service providers, sales/commission and insurance agents working without an employment relationship.Tico Times; Ley 10667
Revenue recognition
All Costa Rica-source business income is gross income. For IVA-registered taxpayers, report net of the 13% IVA collected. IVA collected on sales is NOT income — it is a liability to Hacienda.
Family tax credits
Per child ₡1,710/month (₡20,520/yr); spouse ₡2,590/month (₡31,080/yr). Applied against computed income tax. Monthly spouse = ₡31,080 ÷ 12 = ₡2,590; some secondary sources round to ₡2,600.García & Bodán; BDO — Decreto 45333-H
Employer breakdown (2026)
SEM/health 9.25% + IVM/pension 5.58% + FODESAF (Asignaciones Familiares) 5.00% + INA 1.50% + FCL (Fondo de Capitalización Laboral, Ley 7983) 1.50% + ROP/OPC (Operadora de Pensiones Complementarias) 2.00% + IMAS 0.50% + Banco Popular patrono 0.50% (0.25% recaudación + 0.25% protección al trabajador) + INS Riesgos del Trabajo (workers' comp) 1.00% = 26.83%.La Nación 2026 CCSS cargas-sociales table
CCSS self-employed structure
Self-employed CCSS is progressive by income category, not flat, and is subject to a minimum contributory base (BMC).2025 scale, CCSS Escala Contributiva AV-TI Enero 2025, E-GF-USIN-030
IVA standard rate and registration threshold
13% (reduced 4%/2%/1%); no registration threshold — registration required for any habitual or incidental sale of goods/services.Fonoa; PwC
RTS eligibility and treatment
Small taxpayers — annual purchases ≤ 186 base salaries ≈ ₡85,969,200 (IVA-incl., 2026 simplified-regime base) and ≤ 5 employees excl. owner (Ley 10512/2024) — pay a fixed quarterly fee covering BOTH VAT and income tax via form D-105. If a client qualifies for and uses RTS, the progressive brackets above do not apply — flag for reviewer.Alegra; Finube
Partial payments
Self-employed/businesses pay advance income-tax instalments during the year (form D-103), credited against the D-101. Typically quarterly. Not an expense — a credit against the final liability.PwC; ICS
Base salary (salario base) reference 2026
₡462,200 (unchanged from 2025)Consejo Superior del Poder Judicial, Circular 246-2025; EY; Globalex
Aguinaldo
Mandatory year-end bonus ≈ 1/12 of annual earnings (Dec–Nov), payable by 20 December, exempt from income tax and CCSS.Labor Code; payroll guides
25% vs documented expenses
Compute both: 25% of gross vs total documented allowable expenses. Use the greater (Law 10667). Flag for reviewer: confirm documentation supports the actual-expense figure if that route is taken, and that the election is applied consistently.Law 10667
Home office apportionment
Apportion electricity (ICE/CNFL), water (AYA), internet (Kolbi/Liberty), rent by business-use proportion. Must be a dedicated workspace. Conservative default: 0% until reviewer confirms the arrangement (and only relevant under the documented-expense election).
Motor vehicle business use
Only the business-use percentage of fuel, insurance, maintenance is deductible; requires a mileage log. Conservative default: 0% business use until a log is provided.
Phone/internet mixed use
Business-use portion only; client provides a reasonable estimate. Conservative default: 0% until confirmed.
CCSS category and BMC
The combined affiliate burden ranges ≈6.89%–18.95% by income category, never below the minimum contributory base. Flag for reviewer: confirm the exact category and the current-year BMC against the CCSS scale before quoting a contribution figure.
Territorial test
Digital/cross-border income may or may not be Costa Rica-source. Flag for reviewer: confirm CR-source classification for any platform/foreign-client income.
RTS eligibility
≤186 base salaries in annual purchases and ≤5 employees — confirm eligibility and whether the fixed-fee regime is more favourable than the traditional D-101. Flag for reviewer.
Capital income vs business income
Rental, interest, dividends may fall under the separate 15% capital-income schedule rather than utilidades. Flag for reviewer to confirm the correct schedule.
Never apply annual brackets to salaried income or monthly brackets to self-employed income
NEVER apply the annual brackets to salaried income or the monthly brackets to self-employed income — the schedules are separate.Section: PROHIBITIONS
Never compute bracket tax by hand for delivery
NEVER compute the bracket tax figures by hand for delivery — pass net income to the deterministic engine; the worked figures here are for validation only.Section: PROHIBITIONS
Never tax foreign-source income
NEVER tax foreign-source income — Costa Rica is territorial; escalate if source is unclear.Section: PROHIBITIONS
Never include IVA collected on sales in gross income
NEVER include IVA collected on sales in gross income.Section: PROHIBITIONS
Never state precise self-employed CCSS amount without confirming income category and BMC
NEVER state a precise self-employed CCSS amount without confirming the income category and the minimum contributory base (BMC) against the CCSS scale.Section: PROHIBITIONS
Never itemise individual expenses when 25% standard deduction elected
NEVER itemise individual expenses when the 25% standard deduction is elected.Section: PROHIBITIONS
Never treat partial payments (D-103) or income tax itself as deductible expense
NEVER treat partial payments (D-103) or income tax itself as a deductible expense.Section: PROHIBITIONS
Never quote 2025 CCSS scale as confirmed 2026 scale
NEVER quote the 2025 CCSS scale as if it is the confirmed 2026 scale — flag the gap.Section: PROHIBITIONS
Never allow fines, penalties, or personal/living costs as deductions
NEVER allow fines, penalties, or personal/living costs as deductions.Section: PROHIBITIONS
Never present tax calculations as definitive
NEVER present tax calculations as definitive — always label as estimated and pending CPA review.Section: PROHIBITIONS
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tier 2 (research-verified). Figures below are drawn from Big-4 / law-firm summaries (PwC, BDO, García & Bodán, EY, ICS), reputable payroll guides, the CCSS contribution scale, and reporting of the 2026 decrees. Several rates trace to secondary reporting of Decreto Ejecutivo 45333-H and the CCSS scale rather than a directly-fetched primary government page. Every figure with weak provenance or a known reconciliation issue carries an explicit [RESEARCH GAP — reviewer to confirm] marker. A licensed Costa Rican contador público autorizado (CPA) must sign off before filing.
Section 1 -- Quick Reference table
| Field | Value |
|---|---|
| Country | Costa Rica (República de Costa Rica, ISO CR) |
| Tax | Impuesto sobre la Renta (income tax) — personal / self-employed |
| Currency | CRC (Costa Rican colón, ₡) |
| Tax year | Calendar year (1 January -- 31 December); old Oct–Sep fiscal year abolished (PwC; Alegra) |
| Primary legislation | Ley del Impuesto sobre la Renta No. 7092 (and reglamento) |
| Supporting legislation | Ley No. 10667 (self-employed 25% standard deduction, eff. 1 Jan 2026); Ley No. 9635 "Fortalecimiento de las Finanzas Públicas" (IVA + capital income tax); Código de Normas y Procedimientos Tributarios No. 4755 (penalties); Ley Constitutiva de la CCSS No. 17; Decreto Ejecutivo 45333-H (2026 brackets); Decreto Ejecutivo 44772-H (2025 brackets); Decreto Ejecutivo 45303-MTSS (2026 minimum wages) |
| Tax authority | Ministerio de Hacienda — Dirección General de Tributación (DGT) |
| Social security | Caja Costarricense de Seguro Social (CCSS) |
| Filing portal | TRIBU-CR (replaced ATV on 4 Aug 2025) — hacienda.go.cr |
| Filing deadline | D-101 annual return: 15 March of the following year (PwC; Alegra) |
| Tax basis | Territorial — only Costa Rica-source income is taxable (Ley 7092) |
| Validated by | Pending — requires sign-off by a Costa Rican contador público autorizado |
| Validation date | Pending |
| Skill version | 0.1 |
Self-Employed / Profit-Generating Activity — Annual (impuesto a las utilidades, 2026) (Decreto 45333-H; García & Bodán; Tico Times)
| Annual Net Income (₡) | Rate | Cumulative Tax at Top of Band |
|---|---|---|
| 0 -- 6,244,000 | 0% (exempt) | ₡0 |
| 6,244,000 -- 8,329,000 | 10% | ₡208,500 |
| 8,329,000 -- 10,414,000 | 15% | ₡521,250 |
| 10,414,000 -- 20,872,000 | 20% | ₡2,612,850 |
| over 20,872,000 | 25% | -- |
Cumulative check: band 2 = 2,085,000 × 10% = 208,500; band 3 = 2,085,000 × 15% = 312,750 (→521,250); band 4 = 10,458,000 × 20% = 2,091,600 (→2,612,850).
Salaried Employees — Monthly (renta del trabajo dependiente, 2026) (Decreto 45333-H via García & Bodán; PwC)
| Monthly Gross (₡) | Rate | Cumulative Tax at Top of Band |
|---|---|---|
| 0 -- 918,000 | 0% | ₡0 |
| 918,000 -- 1,347,000 | 10% | ₡42,900 |
| 1,347,000 -- 2,364,000 | 15% | ₡195,450 |
| 2,364,000 -- 4,727,000 | 20% | ₡668,050 |
| over 4,727,000 | 25% | -- |
Cumulative check: band 2 = 429,000 × 10% = 42,900; band 3 = 1,017,000 × 15% = 152,550 (→195,450); band 4 = 2,363,000 × 20% = 472,600 (→668,050).
Self-Employed — Annual (PRIOR period 2025, governs FY2025 returns filed in 2026) (PwC; Decreto 44772-H)
| Annual Net Income (₡) | Rate | Cumulative Tax at Top of Band |
|---|---|---|
| 0 -- 4,094,000 | 0% | ₡0 |
| 4,094,000 -- 6,115,000 | 10% | ₡202,100 |
| 6,115,000 -- 10,200,000 | 15% | ₡814,850 |
| 10,200,000 -- 20,442,000 | 20% | ₡2,863,250 |
| over 20,442,000 | 25% | -- |
Cumulative check: band 2 = 2,021,000 × 10% = 202,100; band 3 = 4,085,000 × 15% = 612,750 (→814,850); band 4 = 10,242,000 × 20% = 2,048,400 (→2,863,250).
[RESEARCH GAP — reviewer to confirm] The 2026 salaried (₡918k/1,347k/2,364k/4,727k) and self-employed (₡6,244k/8,329k/10,414k/20,872k) thresholds come from García & Bodán / BDO / ICS / Tico Times reporting of Decreto Ejecutivo 45333-H (published in La Gaceta 5 Dec 2025; in force 1 Jan 2026), not the decree text in La Gaceta. Note: 2026 brackets were reindexed by a -0.38% CPI deflation vs 2025 (García & Bodán; ICS), so some thresholds nudged DOWN — e.g. the self-employed top-rate floor fell from ₡20,442,000 (2025) to ₡20,872,000 only in nominal terms because of the prior-year reform; confirm direction band-by-band against La Gaceta. Caution on PwC: as of the date of writing, PwC Worldwide Tax Summaries still shows the 2025 self-employed schedule (0 / ₡4,094,000 / ₡6,115,000 / ₡10,200,000 / ₡20,442,000) under a "2026" heading — do NOT rely on the PwC page for the current self-employed thresholds; use the Decreto 45333-H figures above. Verify against La Gaceta before filing.
Schedular & Withholding Rates (PwC; Fonoa)
| Item | Rate | Source |
|---|---|---|
| Capital income — movable & immovable (rentas de capital, Ley 9635) | 15% | PwC |
| Dividends | 15% (lower in limited cases) | PwC |
| Capital gains | 15% (one-time 2.25% election for assets acquired before 1 Jul 2019) | PwC |
| VAT (IVA) standard rate | 13% (reduced 4% / 2% / 1%) | Fonoa; PwC |
| Non-resident remittances (remesas al exterior) | 8.5%–30% by income type (≈10% professional fees, 15% dividends, 25% salaries/pensions) | PwC |
Family Tax Credits (García & Bodán; BDO (Decreto 45333-H))
| Credit | Monthly | Annual | Source |
|---|---|---|---|
| Per child | ₡1,710 | ₡20,520 | García & Bodán; BDO (Decreto 45333-H) |
| Spouse | ₡2,590 | ₡31,080 | García & Bodán; BDO (Decreto 45333-H) |
Annual figures are the authoritative ones (García & Bodán; BDO both give per-child ₡20,520/yr and spouse ₡31,080/yr). The monthly spouse figure reconciles as ₡31,080 ÷ 12 = ₡2,590 exactly; some secondary sources (e.g. PwC reporting) round this to ₡2,600 — use ₡2,590 for monthly withholding to stay consistent with the annual ₡31,080. Per-child monthly ₡20,520 ÷ 12 = ₡1,710 ✓.
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Self-employed expense basis | 25% standard deduction (Law 10667) unless documented receipts clearly exceed 25% of gross — take whichever is greater |
| Income type (salaried vs self-employed) | STOP — schedule and brackets differ entirely |
| Self-employed CCSS income category | Confirm category from the CCSS Escala Contributiva; never below the minimum contributory base (BMC) |
| Source of income | Costa Rica-source only (territorial); foreign-source income generally not taxed |
| Filing platform | TRIBU-CR (ATV decommissioned 4 Aug 2025) |
| Pure salary earner — annual return | None required; monthly withholding is final |
| Unknown family-credit eligibility | Claim ₡0 until dependants confirmed |
This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
How to read this table. Match by case-insensitive substring on the counterparty name or description as it appears in the bank statement (Spanish terms are common). If multiple patterns match, use the most specific. Amounts are in ₡ unless a foreign currency is shown.
Income Patterns table
| Pattern | D-101 Line | Treatment | Notes |
|---|---|---|---|
| Client name + TRANSFERENCIA, DEPOSITO, PAGO RECIBIDO, SINPE | Gross income (renta bruta) | Business income | If IVA-registered, extract net (excl. 13% IVA) |
| HONORARIOS, SERVICIOS PROFESIONALES, CONSULTORIA | Gross income | Business income | Professional fees — typical self-employed |
| STRIPE PAYOUT, STRIPE TRANSFER | Gross income | Business income | Platform payout — match to invoices; confirm CR-source |
| PAYPAL, WISE, PAYONEER PAYOUT | Gross income | Business income | International platform payout — verify CR-source |
| UPWORK, FIVERR, FREELANCER | Gross income | Business income | Net of platform commission; CR-source test |
| SALARIO, PLANILLA, EMPLEADOR [name] | EXCLUDE from D-101 | Employment income | Salary is taxed by monthly withholding, not the D-101 |
| ALQUILER RECIBIDO, RENTA INMUEBLE | Separate schedule | Capital income | Rentas de capital inmobiliario (Ley 9635) — out of D-101 utilidades unless an active rental business |
| INTERESES, DIVIDENDOS | Separate schedule | Capital income | Rentas de capital — 15% schedular |
| DEVOLUCION HACIENDA, REINTEGRO TRIBU | EXCLUDE | Not income | Tax refund from a prior period |
| SINPE MOVIL (personal) | EXCLUDE / verify | Check nature | Personal SINPE transfers are not automatically income |
Only relevant if the client elects documented actual expenses over the 25% standard deduction (Law 10667). If using the 25% flat deduction, individual expenses are NOT itemised.
Deductible Expense Patterns table
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| ALQUILER OFICINA, RENTA LOCAL | Office rent | Deductible | Dedicated business premises |
| CONTADOR, AUDITOR, CPA | Accountancy fees | Deductible | |
| ABOGADO, NOTARIO, LEGAL (business) | Legal fees | Deductible | Must be business-related |
| PAPELERIA, UTILES, OFICINA | Office supplies | Deductible | |
| PUBLICIDAD, GOOGLE ADS, META ADS, FACEBOOK ADS | Marketing/advertising | Deductible | |
| CAPACITACION, CURSO, SEMINARIO | Training | Deductible | Must relate to current activity |
| COMISION BANCARIA, CARGO BCR, BAC | Bank charges | Deductible | Business account only |
| COMISION STRIPE, COMISION PAYPAL | Payment processing fees | Deductible | |
| HOSTING, DOMINIO, AWS, CLOUDFLARE | IT infrastructure | Deductible | Recurring = expense; large one-off = capital |
SaaS and Software table
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| GOOGLE WORKSPACE, MICROSOFT 365 | Software subscription | Deductible | Recurring = operating expense |
| ADOBE, CANVA, FIGMA, NOTION, SLACK, ZOOM | Software subscription | Deductible | |
| ANTHROPIC, OPENAI, GITHUB, DROPBOX | Software subscription | Deductible | |
| LICENCIA PERPETUA (large) | Capital item | Capitalise / amortise | Above operating-expense norm — flag for reviewer |
Utilities table
| Pattern | Category | Tier | Notes |
|---|---|---|---|
| ICE, CNFL, ESPH, JASEC (electricity) | Electricity | T2 if home office | 100% if dedicated office; proportional if home |
| AYA, ACUEDUCTOS (water) | Water | T2 if home office | Apportion |
| KOLBI, CLARO, MOVISTAR, LIBERTY (internet/phone) | Telecoms | T2 | Business-use portion only; default 0% if mixed |
Travel table
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| AVIANCA, COPA, SANSA, VOLARIS | Flights | Deductible if business travel | Must be wholly business purpose |
| HOTEL, BOOKING.COM, AIRBNB | Accommodation | Deductible if business travel | |
| UBER, DIDI, TAXI | Local transport | Deductible if business purpose | |
| COMBUSTIBLE, GASOLINA, DELTA, GASOLINERA | Vehicle fuel | T2 — business % only | Requires mileage log |
| PARQUEO, ESTACIONAMIENTO | Parking | T2 — business % only |
NOT Deductible table
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| RESTAURANTE, ALMUERZO, CENA, ENTRETENIMIENTO | Entertainment/meals | NOT deductible | Personal/entertainment — flag for reviewer |
| SUPERMERCADO, AUTOMERCADO, WALMART, PALI, MASXMENOS | Personal/groceries | NOT deductible | Private living costs |
| MULTA, SANCION, INFRACCION | Fines/penalties | NOT deductible | Public policy |
| IMPUESTO RENTA, PAGO HACIENDA (income tax) | Income tax payment | NOT deductible | Income tax cannot reduce income |
| RETIRO PERSONAL, CAJERO (personal) | Drawings | NOT deductible | Not an expense |
CCSS, IVA, Tax table
| Pattern | Treatment | Notes |
|---|---|---|
| CCSS, CAJA, SEGURO SOCIAL, CUOTA OBRERO | Self-employed CCSS — deductible / mandatory | Deductible as a cost of activity for the self-employed; verify category and BMC |
| PAGO IVA, D-104 HACIENDA | EXCLUDE | VAT liability payment, not an expense |
| PAGO PARCIAL, ANTICIPO RENTA, D-103 | Credit against liability | Not an expense — credited against the D-101 |
| INS, RIESGOS DEL TRABAJO | Deductible (if employer) | Workers' comp premium |
Exclusions table
| Pattern | Treatment | Notes |
|---|---|---|
| TRANSFERENCIA PROPIA, CUENTA PROPIA, ENTRE CUENTAS | EXCLUDE | Own-account transfer |
| PAGO PRESTAMO, ABONO CREDITO (principal) | EXCLUDE | Loan principal movement |
| APORTE CAPITAL, RETIRO CAPITAL | EXCLUDE | Capital movement, not income/expense |
Banks Statement Format table
| Bank | Common Patterns | Notes |
|---|---|---|
| BCR (Banco de Costa Rica) | TRANSFERENCIA, SINPE, DEBITO, CARGO | PDF/CSV; date DD/MM/YYYY |
| BNCR (Banco Nacional) | TRANSF, SINPE MOVIL, PAGO | PDF/CSV; counterparty in description |
| BAC Credomatic | COMPRA, TRANSFERENCIA, COMISION | CSV common; card merchant names |
| Banco Popular | TRANSFERENCIA, SINPE, DEBITO | |
| Scotiabank / Davivienda / Promerica | PAGO, TRANSFERENCIA, COMISION | PDF/CSV |
SINPE / SINPE Móvil is the national real-time transfer system — direction and counterparty must be checked to classify.
Input line:
15/03/2026 ; BCR TRANSFERENCIA ENTRANTE ; ESTUDIO KREBS S.A. ; PAGO FACTURA FE-2026-003 ; +1,130,000.00 ; CRC
Reasoning: Client payment for services. Client is IVA-registered, so ₡1,130,000 includes 13% IVA. Net = 1,130,000 / 1.13 = ₡1,000,000 (gross income). The ₡130,000 is IVA collected — excluded from income (it is a liability to Hacienda).
Classification: Gross income = ₡1,000,000. IVA ₡130,000 excluded.
Input: Self-employed consultant, FY2026. Gross income ₡18,000,000. Documented allowable expenses on file = ₡3,600,000.
Reasoning (Law 10667, eff. 1 Jan 2026): The self-employed may deduct the greater of (a) 25% of gross = 18,000,000 × 25% = ₡4,500,000, or (b) documented expenses = ₡3,600,000. The 25% flat deduction is greater, so use ₡4,500,000.
Net income = 18,000,000 − 4,500,000 = ₡13,500,000.
Classification: Use the 25% standard deduction. Net income ₡13,500,000 → carried to the bracket engine (see Example 4).
Input: Employee, monthly gross salary ₡2,000,000.
Reasoning (monthly brackets):
CCSS employee deduction (2026, 10.83%) = 2,000,000 × 10.83% = ₡216,600.
Net pay ≈ 2,000,000 − 140,850 − 216,600 = ₡1,642,550. This is a final tax — no D-101 required for a pure salary earner.
Classification: Final monthly withholding ₡140,850; no annual return.
Input: Net income (after 25% deduction) = ₡13,500,000 (from Example 2).
Reasoning (annual brackets):
Less family credits if applicable (e.g. 2 children = 2 × ₡20,520 = ₡41,040). Tax after credits (2 children) = 1,138,450 − 41,040 = ₡1,097,410.
Classification: D-101 tax before credits ₡1,138,450; ₡1,097,410 after a 2-child credit.
Input line:
05/02/2026 ; BNCR DEBITO ; CCSS CUOTA TRABAJADOR INDEPENDIENTE ; ENERO 2026 ; -450,000.00 ; CRC
Reasoning: Self-employed CCSS is progressive by income category (combined affiliate SALUD + IVM ≈ 6.89%–18.95% of declared income, 2025 scale), subject to the minimum contributory base (BMC). It is a mandatory cost of the activity, NOT a Hacienda income-tax payment. Confirm the exact category from the CCSS Escala Contributiva before stating any precise rate.
Classification: CCSS contribution — deductible cost of activity (if documented-expense election); confirm category. NOT an income-tax credit.
Input line:
20/05/2026 ; BAC TRANSFERENCIA ; CUENTA PROPIA - AHORROS ; ; -2,000,000.00 ; CRC
Reasoning: Transfer between the client's own accounts. Neither income nor expense. Exclude entirely.
Classification: EXCLUDE.
Two Parallel Labor Schedules table
| Income type | Schedule | 2026 exemption | Final? |
|---|---|---|---|
| Salaried (renta del trabajo dependiente) | Monthly brackets 0/10/15/20/25% | ₡918,000/month | Yes — employer withholding is final (PwC) |
| Self-employed / utilidades | Annual brackets 0/10/15/20/25% | ₡6,244,000/year | No — annual D-101 required |
CCSS Employee and Employer table
| Class | Year | Rate | Breakdown | Source |
|---|---|---|---|---|
| Employee total (cuota obrera) | 2025 | 10.67% | SEM 5.50% + IVM 4.17% + Banco Popular 1.00% | CRIE; BDO; BLP |
| Employee total (cuota obrera) | 2026 | 10.83% | SEM 5.50% + IVM 4.33% + Banco Popular 1.00% | BDO |
| Employer (cargas sociales, incl. INS riesgos) | 2025 | 26.67% | see breakdown below | La Nación; BDO; AG Legal |
| Employer (cargas sociales, incl. INS riesgos) | 2026 | 26.83% | IVM rises 5.42%→5.58% (+0.16pp) | La Nación; BDO; AG Legal |
Employee column checks: 2025 = 5.50 + 4.17 + 1.00 = 10.67% ✓. 2026 = 5.50 + 4.33 + 1.00 = 10.83% ✓. No salary ceiling.
Employer column check (2026): 9.25 + 5.58 + 5.00 + 1.50 + 1.50 + 2.00 + 0.50 + 0.50 + 1.00 = 26.83% ✓. For 2025, IVM is 5.42% (not 5.58%), so the total is 26.83 − 0.16 = 26.67% ✓. The INS Riesgos del Trabajo premium varies by activity risk class; ~1% is the common default and is the figure embedded in the headline 26.67%/26.83% totals — confirm the policy-specific rate on the INS póliza.
CCSS Self-Employed Categories table (CCSS Escala Contributiva AV-TI Enero 2025, E-GF-USIN-030)
| Category | Affiliate SALUD share | Affiliate IVM share | Combined affiliate burden |
|---|---|---|---|
| Cat 1 (lowest) | 2.89% | 4.00% | ≈6.89% |
| Cat 2 | 4.33% | 5.49% | ≈9.82% |
| Cat 3 | 6.24% | 7.37% | ≈13.61% |
| Cat 4 | 8.02% | 7.82% | ≈15.84% |
| Cat 5 (highest) | 10.69% | 8.26% | ≈18.95% |
The state tops up SALUD so each category totals 12.00%; the state + LPT (Art. 78 Ley de Protección al Trabajador) top up IVM so each category totals 9.59%. Self-employed pay MORE than salaried employees — upheld by the Sala IV (Constitutional Chamber, 19 Feb 2025). (CCSS scale; ICS; Delfino.)
[RESEARCH GAP — reviewer to confirm] This is the 2025 CCSS scale. A 2026-updated scale likely exists following the Jan-2026 minimum-wage and IVM changes. The exact colón minimum contributory base (BMC) for 2025/2026 was not isolated from a CCSS authority page in research. Pull the current scale and BMC before quoting a precise contribution.
VAT Interaction table
| Scenario | Income Tax Treatment |
|---|---|
| IVA collected on sales | NOT income — exclude from gross |
| Input IVA recovered | NOT an expense — exclude |
| Input IVA blocked / non-recoverable | IS an expense (documented-expense election) |
| Non-recoverable foreign VAT | IS an expense — full gross is cost |
Filing Deadlines and Forms table (Hacienda; Alegra; PwC)
| Form | Purpose | Deadline | Via |
|---|---|---|---|
| D-101 | Annual income tax return (self-employed/individuals/entities, traditional regime) | 15 March of following year (2 months 15 days after FY close); for FY2025 the statutory 15 March 2026 is a Sunday, so Hacienda's calendar (CP-11-2026) sets the due date as Mon 16 March 2026 | TRIBU-CR |
| D-103 | Partial payments / anticipos | Quarterly | TRIBU-CR |
| D-104 | Monthly VAT (IVA) return | Within first 15 calendar days of following month | TRIBU-CR |
| D-105 | Régimen Simplificado (VAT + income tax) | Quarterly (within 15 days after quarter-end) | TRIBU-CR |
| D-151 | Annual informative return (clients/suppliers/expenses) | Generally late February for prior calendar year | TRIBU-CR |
| D-140 / RUT | Taxpayer registration before commencing activity | Before starting activity (≤10 business days) | TRIBU-CR |
All persons doing lucrative activity must file the D-101 even with zero income. (Hacienda; Alegra; PwC.)
[RESEARCH GAP — reviewer to confirm] D-104 monthly, D-151 February, and D-103 quarterly schedules are standard but TRIBU-CR (live since 4 Aug 2025) may have restated form codes/calendars. Confirm on the TRIBU-CR portal.
Penalties table
| Infraction | Amount | Source |
|---|---|---|
| Failure to register (Art. 78) | 0.5 base salary/month (≈₡231,100), max 3 base salaries (cap ₡1,386,600) | CNPT 4755; Hacienda |
| Late/omitted self-assessed return (Art. 79) | 0.5 base salary = ₡231,100 (reducible under Art. 88 if voluntary) | CNPT; EY |
| Failure to supply information (Art. 83) | 2% of prior-period gross income, min 3 / max 100 base salaries | CNPT 4755 |
| Late payment (morosidad, Art. 80/80 bis) | 1%/month of unpaid tax (capped) + statutory interest (DGT, revised semi-annually) | CNPT; Osa Property Mgmt |
| TRIBU-CR migration — uncorrected ATV obligations | Administrative penalties ≈ US$110–US$2,600/month of delay | EY; Tactic |
Check: 0.5 × ₡462,200 = ₡231,100 ✓; 3 × ₡462,200 = ₡1,386,600 ✓.
COSTA RICA INCOME TAX -- D-101 WORKING PAPER
Tax Year: 2026 (1 Jan – 31 Dec)
Client: ___________________________
Income type: Self-employed / Profit-generating activity
Source check: All income confirmed Costa Rica-source? Y / N
Deduction election: 25% standard / Documented expenses
A. GROSS INCOME (renta bruta, CR-source, net of IVA)
A1. Client payments (net of 13% IVA) ___________
A2. Platform payouts (Stripe, PayPal, etc.) ___________
A3. Other CR-source business income ___________
A4. TOTAL GROSS INCOME ___________
B. DEDUCTION (Law 10667 — greater of B1 or B2)
B1. 25% standard deduction (A4 × 25%) ___________
B2. Documented allowable expenses (itemised) ___________
B3. DEDUCTION USED (greater of B1, B2) ___________
C. NET INCOME (A4 - B3) ___________
D. TAX COMPUTATION (annual brackets — pass to engine)
D1. Tax before credits ___________
D2. Family credits (children + spouse) ___________
D3. Tax after credits (D1 - D2) ___________
D4. Less: partial payments paid (D-103) ___________
D5. TAX DUE / REFUND (D3 - D4) ___________
E. CCSS (separate, mandatory)
E1. Self-employed category (1–5) ___________
E2. Combined affiliate rate (from CCSS scale) ___________
E3. Annual CCSS contribution ___________
E4. Confirmed ≥ minimum contributory base? ___________
REVIEWER FLAGS:
[ ] Income type confirmed (self-employed vs salaried)?
[ ] All income confirmed Costa Rica-source?
[ ] 25% vs documented-expense election optimal?
[ ] IVA excluded from gross income?
[ ] CCSS category + BMC confirmed against CCSS scale?
[ ] Family credits supported by dependants?
[ ] Partial payments (D-103) credited?
[ ] RTS eligibility considered?
[ ] Capital income routed to the 15% schedule, not utilidades?
[ ] Filed via TRIBU-CR by 15 March?
Bank Statement Formats table
| Bank | Format | Key Fields | Notes |
|---|---|---|---|
| BCR (Banco de Costa Rica) | PDF, CSV | Fecha, Descripción, Débito, Crédito, Saldo | Most common; description has counterparty + reference |
| BNCR (Banco Nacional) | PDF, CSV | Fecha valor, Detalle, Monto, Saldo | SINPE Móvil lines frequent |
| BAC Credomatic | CSV, PDF | Fecha, Concepto, Monto, Saldo | Card merchant names shown |
| Banco Popular | Fecha, Detalle, Débito, Crédito | ||
| Scotiabank / Davivienda / Promerica | PDF, CSV | Fecha, Descripción, Monto |
Key Terms table
| Term | English | Classification Hint |
|---|---|---|
| TRANSFERENCIA / TRANSF | Transfer | Check direction for income/expense |
| SINPE / SINPE MÓVIL | Real-time interbank/mobile transfer | Check counterparty + direction |
| DÉBITO / CARGO | Debit / charge | Expense — check merchant |
| CRÉDITO / DEPÓSITO | Credit / deposit | Potential income |
| HONORARIOS | Professional fees | Income (utilidades) |
| COMISIÓN | Commission / fee | Bank/processing fee (deductible) or income |
| INTERESES | Interest | Capital-income schedule (not utilidades) |
| ALQUILER | Rent | Expense, or capital-income if received |
| CCSS / CAJA | Social security | Mandatory CCSS contribution |
| IVA / D-104 | Value-added tax | Liability payment — exclude |
| PAGO PARCIAL / ANTICIPO | Partial/advance tax payment | Credit against D-101 |
| AGUINALDO | 13th-month bonus | Exempt from income tax + CCSS |
If the client provides a bank statement but cannot answer onboarding questions immediately:
ONBOARDING QUESTIONS -- COSTA RICA INCOME TAX
1. Income type: self-employed / profit-generating activity, or salaried employee?
2. Is ALL of your income Costa Rica-source? Any foreign-source income?
3. Are you IVA-registered? Standard 13% or a reduced rate?
4. Do you keep documented expense receipts, or prefer the 25% standard deduction?
5. Are you (or could you be) in the Régimen Simplificado (RTS)?
6. CCSS: are you registered as a trabajador independiente? Which income category?
7. Dependants: number of children and spouse for family credits?
8. Partial payments (D-103): total paid during the year?
9. Any capital income (rent, interest, dividends) — taxed on a separate 15% schedule?
10. Which fiscal year are we filing (calendar 1 Jan – 31 Dec)?
Key Legislation / Authority References (Section 10 -- Reference Material)
| Topic | Reference |
|---|---|
| Income tax (general) | Ley del Impuesto sobre la Renta No. 7092 + reglamento |
| 25% self-employed standard deduction | Ley No. 10667 (eff. 1 Jan 2026) |
| VAT (IVA) + capital income | Ley No. 9635 "Fortalecimiento de las Finanzas Públicas" |
| 2026 income tax brackets | Decreto Ejecutivo 45333-H |
| 2025 income tax brackets | Decreto Ejecutivo 44772-H |
| Penalties | Código de Normas y Procedimientos Tributarios No. 4755 |
| Social security | Ley Constitutiva de la CCSS No. 17; CCSS Escala Contributiva AV-TI Enero 2025 (E-GF-USIN-030) |
| Minimum wages 2026 | Decreto Ejecutivo 45303-MTSS |
| Base salary (penalties) 2026 | ₡462,200 — Consejo Superior del Poder Judicial, Circular 246-2025 |
| Filing platform | TRIBU-CR (sole platform since 4 Aug 2025; replaced ATV, TRAVI, EDDI-7, Declara7, DeclaraWeb) |
| Electronic invoicing | TicoFactura v4.4 (from 1 Sep 2025) |
Minimum Wages 2026 (selected — Decreto 45303-MTSS; general private-sector +1.63%) (Decreto Ejecutivo 45303-MTSS)
| Category | Rate | Source |
|---|---|---|
| Unskilled day-worker (TONC) | ₡12,436.41/day | MTSS CP-051-2025; AG Legal |
| Semi-skilled (TOSC) | ₡13,523.69/day | MTSS; AG Legal |
| Skilled (TOC) | ₡13,991.86/day | MTSS; AG Legal |
| Specialized (TOE) | ₡16,244.50/day | MTSS; AG Legal |
| Bachiller Universitario | ₡664,078.07/month | MTSS; AG Legal |
| Licenciado Universitario | ₡796,921.00/month | MTSS; AG Legal |
| Domestic work (+3.96%) | ₡268,607.92/month | MTSS; AG Legal |
Test Suite (see individual Test blocks for content).
Input: Gross ₡18,000,000; documented expenses ₡3,600,000; no dependants. Expected: deduction = max(4,500,000, 3,600,000) = ₡4,500,000. Net = ₡13,500,000. Tax = 208,500 + 312,750 + (3,086,000 × 20% = 617,200) = ₡1,138,450.
Input: Gross ₡7,000,000; 25% deduction = ₡1,750,000; net = ₡5,250,000. Expected: ₡5,250,000 < ₡6,244,000 → ₡0 tax (still must file the D-101).
Input: Monthly gross ₡2,000,000. Expected: 42,900 + (653,000 × 15% = 97,950) = ₡140,850/month, final tax; CCSS employee 10.83% = ₡216,600; net ≈ ₡1,642,550. No D-101.
Input: Gross ₡20,000,000; documented expenses ₡7,000,000 (> 25% = ₡5,000,000). Expected: use ₡7,000,000. Net = ₡13,000,000. Tax = 208,500 + 312,750 + (2,586,000 × 20% = 517,200) = ₡1,038,450.
Input: Net income ₡13,500,000 (Test 1), 2 children + spouse. Expected: credit = (2 × 20,520) + 31,080 = ₡72,120. Tax after credits = 1,138,450 − 72,120 = ₡1,066,330.
Input: Net income ₡25,000,000. Expected: cumulative to ₡20,872,000 = ₡2,612,850; plus (4,128,000 × 25% = 1,032,000) = ₡3,644,850.
Input: Net income ₡12,000,000 on 2025 brackets. Expected: cumulative to ₡10,200,000 = ₡814,850; plus (1,800,000 × 20% = 360,000) = ₡1,174,850.
Input: Self-assessed D-101 filed late (Art. 79). Expected: 0.5 × ₡462,200 = ₡231,100 (reducible under Art. 88 if voluntary), plus 1%/month + interest on any unpaid tax.
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