As of January 2023, the scale of progressive rates of the Income Tax for workers changes according to the following ranges:

See more information regarding these changes in the following links:

• https://jadelrio.com/CostaRica/ComunicadoBaseExentaISR2023.pdf
• https://jadelrio.com/CostaRica/Noticiafiscal-baseexenta2023.pdf

If you require more information regarding this topic, contact us. We will be pleased to assist you: contacto@jadelrio.com