Personal income tax
The 2026 monthly salary exemption is ₡918,000. Successive marginal bands are 10% to ₡1,347,000, 15% to ₡2,364,000, 20% to ₡4,727,000 and 25% above.
Filing & deadlines
Family credits have their own eligibility rules. Use the 2026 table and current TRIBU-CR instructions rather than older ATV guidance.
Business and scope
Annual personal-business bands differ from salary bands. The corporate reduced-rate table is conditional on gross annual revenue, while the rates apply to net income.
Salary and take-home pay calculator
2026: resident private-sector salaried employee under the standard CCSS regime, employed throughout December 2025–December 2026. Fixed monthly salary plus one additional taxable cash bonus. Includes the statutory December aguinaldo automatically; do not include it in the additional-bonus input. No other income, pensions or special social-security regimes. Supported monthly salary starts at CRC 400,000; lower wages and minimum-contribution exceptions are outside scope.
Annual estimate · 2026
- Annual gross earnings
- CRC 13,000,000.00
- Employee CCSS + Banco Popular
- CRC 1,299,600.00
- Annual income tax
- CRC 98,400.00
- Annual income after tax and payroll deductions
- CRC 11,602,000.00
- Average per calendar month (annual net ÷ 12)
- CRC 966,833.33
Calculation details
- Statutory December aguinaldo included in gross pay
- CRC 1,000,000.00
| Month | Annual gross earnings | Employee CCSS + Banco Popular | Annual income tax |
|---|---|---|---|
| 2026-01 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-02 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-03 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-04 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-05 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-06 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-07 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-08 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-09 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-10 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-11 | CRC 1,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
| 2026-12 | CRC 2,000,000.00 | CRC 108,300.00 | CRC 8,200.00 |
Salary tax uses monthly gross taxable pay, not pay after social contributions. Employee contributions are 10.83%; employer costs are not estimated. Aguinaldo is one twelfth of December 2025–November 2026 earnings and is excluded from tax and social contributions within the statutory entitlement. A December 2026 extra bonus enters the following year’s aguinaldo, not this one. Family credits require legal eligibility and allocation to this taxpayer; a child’s credit must not be claimed twice. Net monthly income is the annual total divided by 12, including aguinaldo.
Official basis and tool instructions
Official TRIBU-CR tax services
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
Official sources
Sources checked 28 Oct 2026 · 2026