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Costa Rica

Costa Rica Taxes on income Stats

Definitions

  • Profits and capital gains > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > Current LCU: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
STAT AMOUNT DATE RANK HISTORY
Profits and capital gains > % of revenue 14.78% 2005 44th out of 70
Profits and capital gains > % of total taxes 24.78% 2005 42nd out of 70
Profits and capital gains > Current LCU 689.22 billion 2008 13th out of 86
Profits and capital gains including income tax > % of revenue 17.38% 2008 60th out of 87
Profits and capital gains including income tax > % of total taxes 27.91% 2008 58th out of 86

SOURCES: World Development Indicators database; International Monetary Fund, Government Finance Statistics Yearbook and data files.

Citation

Costa Rica Economy > Tax > Taxes on income Profiles (Subcategories)

Profits and capital gains 3