Costa Rica Taxes
Monday, October 13th, 2008
Costa Rica Source Income
The Costa Rican corporate income tax system is based on the “territoriality principle” which means that only income derived within the CR territory and from CR sources is subject to income tax. CR source income in relation to compensation is defined as all earnings received for personal services rendered in CR, irrespective of the location from which the salary is paid and the mode of payment. Regarding the corporate income tax rates we must say that there are not more than the 30% for the profits.
The following are the kinds of taxes in Costa Rica





