Costa Rica (CR)
Costa Rica is Central America's most stable democracy — a small, lush republic that abolished its army in 1948 and instead invested in education, healthcare, and the environment.
2026 Annual Changes — Costa Rica
Updated thresholds, benefits, and regulatory changes effective this year.
Costa Rica's 2026 updates: Hacienda income tax bands adjusted by CPI (zero rate to ₡918,000/month), MTSS minimum wages increased 1.63% under Decree 45303-MTSS from January 1, CCSS IVM pension contribution raised to 11.66% total (employee 4.33% + employer 5.58% + state 1.75%) under triennial adjustment, IVA 13% unchanged, Marchamo updated, digital nomad visa income requirement USD 3,000/month unchanged.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Income Tax — Zero Rate Bracket Hacienda adjusted salary income tax brackets by official CPI index for 2026 (Decreto Ejecutivo 45333-H) | Up to ₡918,000/month: 0% (exempt) | Lower 2025 Hacienda salary band | 1 January 2026 |
| Income Tax — 10% Bracket Second bracket ceiling adjusted for inflation | ₡918,001–₡1,347,000/month: 10% | 2025 Hacienda salary band | 1 January 2026 |
| Income Tax — 15% Bracket Third bracket adjusted upward | ₡1,347,001–₡2,364,000/month: 15% | 2025 Hacienda salary band | 1 January 2026 |
| Income Tax — 20% Bracket Fourth bracket adjusted upward | ₡2,364,001–₡4,727,000/month: 20% | 2025 Hacienda salary band | 1 January 2026 |
| Income Tax — 25% Top Rate Top rate bracket starts higher due to inflation adjustment | Above ₡4,727,000/month: 25% | 2025 Hacienda salary band | 1 January 2026 |
| Minimum Wage (Unskilled — TONC) MTSS Decreto 45303-MTSS applied a 1.63% general increase from January 1, 2026 | TONC (Trabajador Ordinario No Calificado): ₡12,436.41/day. Monthly equivalent (26 days): approximately ₡323,347/month. All occupation categories increased — verify exact rate for your position at MTSS salary dashboard (mtss.go.cr). | 2025 wage list under Decreto 44756-MTSS | 1 January 2026 |
| Domestic Worker Minimum Wage Domestic work received the general 1.63% increase | Check MTSS 2026 salary list by occupation before setting household payroll. Include year-end bonus (aguinaldo), proportional vacation, and mandatory CCSS enrollment. | 2025 domestic-worker wage list | 1 January 2026 |
| CCSS — Employee Health Contribution (SEM) Employee health insurance (Seguro de Enfermedad y Maternidad) rate unchanged | 5.50% of gross salary (employee deduction) | 5.50% (unchanged) | 1 January 2026 |
| CCSS — IVM Pension Contribution (Triennial Increase) CCSS IVM triennial contribution adjustment effective January 1, 2026 — rates increased from prior period | Total IVM: 11.66%. Breakdown: employee 4.33% + employer 5.58% + state 1.75%. Total employee CCSS deduction: 5.50% (SEM) + 4.33% (IVM) + 1.00% (Banco Popular) = approximately 10.83% of gross salary. | Total IVM was 11.34% (employee 4.17% + employer 5.42% + state 1.75%) | 1 January 2026 |
| CCSS Voluntary Insurance (Asegurado Voluntario) Voluntary insurance for self-employed/inactive residents; premiums based on CCSS assessment | Variable by declared income level and CCSS assessment. Enrol and verify current premium at Oficina Virtual CCSS (sso.ccss.sa.cr). | Premiums adjusted periodically by CCSS | 1 January 2026 |
| IVA (VAT) Standard Rate IVA standard rate unchanged since 2019 tax reform | 13% standard rate. Reduced rates: 4% (regulated medicines, private health insurance); 2% (basic food basket items). 0% for exports. | 13% (unchanged since 2019) | 1 January 2026 |
| Marchamo — Vehicle Circulation Tax Marchamo rates for 2026 based on updated fiscal values from Hacienda (October 2025); average mid-range increase approximately 4% | Varies by fiscal value — average mid-range vehicle: ₡120,000–₡350,000/year. Due by December 31 each year (pay November–December to avoid fines and roadblock risk from January 1). Calculate at INS/COSEVI portal. | Average mid-range: ₡115,000–₡335,000/year (2025) | 1 January 2026 |
| Corporate Tax — Small Company Bands Hacienda 2026 small-company corporate tax bands for legal entities with gross revenue up to ₡119,174,000 | Net income bands: first ₡5,621,000 at 5%; next to ₡8,433,000 at 10%; next to ₡11,243,000 at 15%; above ₡11,243,000 at 20%. Standard corporate rate for other companies: 30%. | 2025 Hacienda corporate bands | 1 January 2026 |
| Pensionado Visa — Minimum Income Pensionado visa income threshold unchanged by DGME | USD $1,000/month from a foreign pension source (Social Security, government pension, private pension). Income must be permanent and demonstrable. | USD $1,000/month (unchanged) | 1 January 2026 |
| Rentista Visa — Minimum Income Rentista visa threshold unchanged | USD $2,500/month from a qualifying foreign investment income source, OR USD $60,000 bank deposit for 2 years. | USD $2,500/month (unchanged) | 1 January 2026 |
| Digital Nomad Visa (Law 9996) — Minimum Income Digital nomad visa income requirement unchanged | USD $3,000/month from foreign sources for single applicant. USD $4,000/month for family applicants. Must demonstrate via 12 months of bank statements. Application fee: approximately USD $100 equivalent. Valid 1 year, renewable. | USD $3,000/month (unchanged) | 1 January 2026 |
| Factura Electrónica (E-Invoicing) Electronic invoicing remains mandatory for all registered taxpayers with taxable economic activities | Mandatory for active registered taxpayers. Use Hacienda-authorised systems (TicoFactura, ATV). Keep XML records for 5 years. No paper substitute for normal business invoicing. | Mandatory e-invoicing in force | 1 January 2026 |
| Rent Tax (Impuesto a los Arrendamientos) Rental income from Costa Rican property taxed at 15% flat for non-residents | 15% flat rate on gross rental income for non-resident landlords. Residents: progressive 0–25% per income tax brackets above. | 15% for non-residents (unchanged) | 1 January 2026 |
| Capital Gains Tax on Investment Property Capital gains tax on investment properties at 15% on the gain | 15% on net capital gain from investment property. Primary residence: exempt. Properties held before 2019 tax reform: use step-up cost basis. | 15% (unchanged) | 1 January 2026 |
| Aguinaldo (13th Month) Aguinaldo calculation methodology unchanged — 1/12 of total annual wages | 1/12 of total wages paid in the prior 12 months (December 1–20 payment). Include all regular components: base salary, regular bonuses, and allowances. | Same methodology | 1–20 December 2026 |
| Tourist Entry — 180-Day Stay First-group tourists can be admitted up to 180 calendar days, but the passport stamp controls actual authorised stay | First-group nationalities (USA, Canada, EU, etc.) may be admitted for up to 180 days per entry. Immigration officer determines and stamps the actual authorised stay — the stamp controls, not the maximum. Overstay: USD $50/month fine from DGME. | Earlier practice was typically 90 days for most nationalities | 1 January 2026 |
| USD/CRC Exchange Rate (Planning Reference) CRC has strengthened against USD in recent years; monitor BCCR for daily rate | Monitor at bccr.fi.cr (Banco Central de Costa Rica) for daily reference rate. The colón has been relatively stable at approximately ₡500–530/USD in recent years. Foreign income in USD/EUR: no currency control restrictions on converting foreign income. | Rate fluctuated ₡530–580/USD in 2022–2023; CRC strengthened through 2024–2025. | Daily market rate |
January Checklist
Actions to take each January when new rates take effect.
- 1
Pay Marchamo for all vehicles before January 1 (or immediately after if missed) to avoid fines and impoundment.
- 2
Update CCSS voluntary insurance declaration with accurate 2026 income to avoid underpayment.
- 3
Check updated MTSS 2026 wage rates if you employ workers — adjust payroll from January 1.
- 4
Review Hacienda's 2026 salary tax brackets — zero rate now to ₡918,000/month.
- 5
Review updated CCSS IVM rates: employee now 4.33% (up from 4.17%); employer 5.58% (up from 5.42%).
- 6
Review corporate tax bracket thresholds if you operate a company — may change your applicable rate.
- 7
Ensure factura electrónica (e-invoice) system is current for the new tax year.
- 8
Renew annual insurance policies (vida, accidentes, equipos) — January is renewal season.
- 9
Review rental contract: if indexed to CPI, calculate new rent amount and notify tenant in writing.
- 10
Gather documents for annual income tax return (Declaración de Renta) due March 15.
Where to Track Annual Changes
-
hacienda.go.cr (Ministerio de Hacienda) — tax brackets, rates, e-invoicing, Marchamo values
-
mtss.go.cr (MTSS) — minimum wage decrees, labour law, salary dashboards
-
ccss.sa.cr (CCSS) — contribution rates, voluntary insurance premiums
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bccr.fi.cr (BCCR) — exchange rates, monetary policy
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migracion.go.cr (DGME) — visa rules, residency categories
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cosevi.go.cr (COSEVI) — vehicle regulations, Marchamo information
-
ins.cr (INS) — Marchamo, compulsory vehicle insurance
-
registronacional.go.cr — property, legal entities, vital records
All monetary amounts in Costa Rican Colón (CRC) unless otherwise stated. Minimum wages vary by occupational profile — always verify the exact MTSS salary dashboard for the specific role. The most significant 2026 CCSS change is the IVM triennial adjustment: employee pension contribution rose from 4.17% to 4.33%, and employer from 5.42% to 5.58%. First-group tourist stays can be granted up to 180 calendar days, but the immigration officer's stamp is the controlling document.
Annual Changes
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