Percentage for Social Security contributions increases in Costa Rica
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Percentage for Social Security contributions increases in Costa Rica
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As of January 1, 2023, the percentage for Social Security will increase for both the worker as well as for the employer. This increase will continue until December 2025, which means that the new percentage will be the same. It will not change and will remain until the indicated date (December 2025).

The new percentages that will be applied as of January 1, 2023 are as follows:

  • Social Security Contribution for Workers: 10.67%
  • Social Security Contribution for Employers: 26.67%

Regarding the Wage Tax, the new ceilings that will be in force as of January 1, 2023 are the following:

Minimum Limit

Maximum Limit

Percentage

-

941 000,00

0%

941 000,01

1 381 000,00

10%

1 381 000,00

2 423 000,00

15%

2 423 000,00

4 845 000,00

20%

4 845 000,00

-

25%

 

 

Tax Credits

 

Spouse

2 650,00

Children

1 750,00

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