Facts
- Combined corporate income tax rate
- 30.0 % (2023)
- Top statutory personal income tax rate
- 25.0 % (2022)
- Tax revenue, % of GDP
- 13.5 % (2024)
- Top marginal rate incl. employee social security
- 33.4 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- -30.0 % (2023)
- Central CIT rate net of sub-central deduction
- 30.0 % (2023)
- Top marginal income tax rate (PIT only)
- 22.9 % (2022)
- Top rate threshold, × average wage
- 6.15× (2022)
- Average annual wage, US$ PPP
- $28,592 (2022)
- Average annual wage, national currency
- 9,445,151 (2022)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 32.5 % (2024)
- Taxes on goods and services, % of value added
- 8.3 % (2024)
- ISO code
- CRI
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 13.5 % |
| 2023 | 13.8 % |
| 2022 | 14.0 % |
| 2021 | 13.9 % |
| 2020 | 12.2 % |
| 2019 | 13.3 % |
| 2018 | 13.2 % |
| 2017 | 13.2 % |
| 2016 | 13.5 % |
| 2015 | 13.3 % |
| 2014 | 13.0 % |
| 2013 | 13.4 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 32.5 % |
| 2023 | 34.6 % |
| 2022 | 34.0 % |
| 2021 | 33.0 % |
| 2020 | 33.0 % |
| 2019 | 33.0 % |
| 2018 | 32.0 % |
| 2017 | 30.7 % |
| 2016 | 29.1 % |
| 2015 | 28.4 % |
| 2014 | 27.7 % |
| 2013 | 27.5 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 8.3 % |
| 2023 | 8.1 % |
| 2022 | 7.9 % |
| 2021 | 8.5 % |
| 2020 | 7.4 % |
| 2019 | 7.7 % |
| 2018 | 7.8 % |
| 2017 | 8.1 % |
| 2016 | 8.5 % |
| 2015 | 8.5 % |
| 2014 | 8.5 % |
| 2013 | 8.9 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | -30.0 % |
| 2022 | 30.0 % |
| 2021 | 30.0 % |
| 2020 | 30.0 % |
| 2019 | 30.0 % |
| 2018 | 30.0 % |
| 2017 | 30.0 % |
| 2016 | 30.0 % |
| 2015 | 30.0 % |
| 2014 | 30.0 % |
| 2013 | 30.0 % |
| 2012 | 30.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 30.0 % |
| 2022 | 30.0 % |
| 2021 | 30.0 % |
| 2020 | 30.0 % |
| 2019 | 30.0 % |
| 2018 | 30.0 % |
| 2017 | 30.0 % |
| 2016 | 30.0 % |
| 2015 | 30.0 % |
| 2014 | 30.0 % |
| 2013 | 30.0 % |
| 2012 | 30.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $28,592 |
| 2021 | $26,462 |
| 2020 | $24,695 |
| 2019 | $24,158 |
| 2018 | $23,145 |
| 2017 | $23,077 |
| 2016 | $22,315 |
| 2015 | $20,444 |
| 2014 | $19,762 |
| 2013 | $18,914 |
| 2012 | $18,158 |
| 2011 | $16,802 |