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Costa Rica

Costa Rica Highest marginal tax rate Stats

Definitions

  • Corporate rate: Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
  • Individual > On income exceeding > US$: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals. This series presents the income levels for individuals above which the highest marginal tax rates levied at the national level apply.
  • Individual rate: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals.
STAT AMOUNT DATE RANK HISTORY
Corporate rate 30% 2009 40th out of 108
Individual > On income exceeding > US$ $1,526.00 2009 65th out of 65
Individual rate 15% 2009 71st out of 87

SOURCES: KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).; KPMG's Individual Income Tax and Social Security Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).

Citation

"Costa Rica Highest marginal tax rate Stats", NationMaster. Retrieved from http://www.nationmaster.com/country-info/profiles/Costa-Rica/Economy/Tax/Highest-marginal-tax-rate