Costa Rica Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Costa Rica calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| CRC 18,000,000 a yearEmployee tax profile: Single or no qualifying spouse credit; Qualifying children: 0 | CRC 15,260,400.00 | CRC 15,260,400.00 | Matches |
Official sources and monitoring
3 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 salary income tax bands and family creditsCosta Rica Ministry of Finance | 2026-10-18 | Checked automaticallyLast checked 2026-10-23 |
| 2026 worker and employer contribution ratesCosta Rican Social Security Fund | 2026-10-18 | Site blocks automated checks; reviewed manually |
| Decreto Ejecutivo 45333-H - tramos y creditos fiscales del impuesto sobre la renta a partir del 1 de enero de 2026Sistema Costarricense de Informacion Juridica (SINALEVI) | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version CR-2026-v1, approved on 2026-10-18, last validated on 2026-10-18. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee paid equally over 12 months.
- Family credits are annualised from the official monthly 2026 amounts.
Coverage & limitations
Rule version CR-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Annual estimate for an ordinary employee with one employer. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.