Costa Rica Withholding tax rates
Costa Rica Withholding tax rates: no single figure applies. The 7 withholding taxes held run from 5.5% to 30%, cited to Ley 7092, Ley del Impuesto sobre la Renta, art. 59 'Tarifas' (consolidated text, Sistema Costarricense de Información Jurídica / SINALEVI, ficha 10969): 'a) Por el transporte y las comunicaciones... ocho coma cinco por ciento (8,5%)... c) Por los honorarios, las comisiones, las dietas y otras prestaciones de servicios personales... veinticinco por ciento (25%)... d) Por los reaseguros, los reafianzamientos y las primas de seguros de cualquier clase... cinco coma cinco por ciento (5,5%)... g) Por las utilidades, los dividendos o las participaciones sociales... quince por ciento (15%) o del cinco por ciento (5%), según corresponda. h) Por intereses, comisiones y otros gastos financieros... quince por ciento (15%)... j) Por el asesoramiento técnico-financiero o de otra índole, así como por los pagos relativos al uso de patentes, suministros de fórmulas, marcas de fábrica, privilegios, franquicias y regalías... veinticinco por ciento (25%)... l) Por cualquier otra remesa... treinta por ciento (30%).' (Rates: transport/communications 8.5%; fees and personal services 25%; reinsurance and insurance premiums 5.5%; dividends 15% or 5% as applicable; interest 15%; technical advisory, patents, trademarks, franchises and royalties 25%; any other remittance 30%.), in force since 21 Dec 2022. Last checked against the official source on 10 Aug 2026.
Official source: Ley 7092, Ley del Impuesto sobre la Renta, art. 59 · Last checked 2026-08-10 · source fingerprint
The withholding tax (impuesto sobre remesas al exterior) Costa Rica levies on Costa Rican-source payments to persons not domiciled in Costa Rica - dividends, interest, royalties, technical advisory, fees, transport, reinsurance and other heads - each at its domestic statutory rate under art. 59 of Ley 7092 (Ley del Impuesto sobre la Renta), as amended by Ley 9635 and Ley 10335, before any double-tax agreement relief. Administered by the Dirección General de Tributación (Ministerio de Hacienda).
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What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Costa Rica's remittances-abroad tax runs from 5.5% to 50% depending on the payment type, across twelve heads in art. 59 (a) through (l). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and whether relief is available depends on the recipient's residence, beneficial ownership and the treaty's own conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. (Costa Rica's treaty network is small - Spain, Mexico, Germany, UAE.) Domestic exemptions also exist - notably interest on credits from multilateral development banks and bilateral/multilateral development organisations is exempt (art. 59 h)). The tax is levied on gross Costa Rican-source amounts paid or credited to persons not domiciled in Costa Rica (arts. 52-55) and the withholding is a single and definitive tax (art. 60). effective_from is the date of Ley 10335, the most recent amendment to art. 59; the rate structure otherwise dates substantially from Ley 9635 (3 December 2018, in force 1 July 2019). Heads not broken out below: pensions and salaries 10% (b); use of films, recordings and international news 20% (e); radionovelas and telenovelas 50% (f); payments to non-domiciled performers for occasional public spectacles 15% (k).
Get it programmatically
curl https://latamref.dev/v1/cr/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/cr/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cr/withholding-taxOther Costa Rica series: BCCR monetary policy rate (TPM) · IVA standard rate · VAT registration threshold · Minimum wage (lowest generic monthly rate) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Dominican Republic · Ecuador · El Salvador · Guatemala · Guyana · all 22