Share
Share 
Share
1
Fill out the form below, and we will get in touch with you as soon as possible to provide the information or assistance you need.
2
Contact us for quotes or inquiries through our communication channels. ¡We are at your service!
3
Stay up to date with news, articles, and important information. Visit us, follow us, and like our social media pages to stay informed and receive updates!
4
Schedule a meeting with one of our expert advisors to discuss your needs.
-
Asicon Consulting
We transform your administrative, technological, and process needs into effective solutions.
Service catalog
- ©2019 - 2026 - All rights reserved. Asicon Consuting.
Starting in fiscal year 2026, new Income Tax brackets will come into effect in Costa Rica as part of the annual adjustment carried out by the Ministry of Finance based on changes in the consumer price index and current legal provisions. This update aims to preserve the progressive nature of the tax system and adjust taxable income ranges for both salaried individuals and those earning income from self-employment or independent professional activities.
The modification of these brackets has a direct impact on the calculation of both monthly withholdings and annual tax liabilities. For this reason, it is essential for employees, independent professionals, and companies to understand how the new thresholds and rates apply. Being aware of these changes enables better financial and tax planning, helps prevent errors in withholdings or tax returns, and supports informed decision-making in preparation for the fiscal year-end and projections for the 2026 tax period.
Salary Income Tax 2026 (Salaried Individuals)
These brackets apply to the gross monthly salary and are calculated progressively (taxed on the excess within each bracket).
Monthly tax credits (tax deductions):
Per child: ¢1,710.00
Per spouse: ¢2,590.00
Individuals with Business Activity 2026 (Self-Employed)
For individuals with business or professional activity, the brackets apply to the annual net income (income minus allowable expenses).
Annual tax credits:
Per child: ¢20,520.00
Per spouse: ¢31,080.00
Legal Entities 2026 (Companies)
This progressive scale applies to micro, small, and medium-sized companies whose annual gross income does not exceed ¢119,174,000.00.
How can Asicon Consulting support you?
At Asicon Consulting Costa Rica, we have a specialized team in Income Tax preparation, filing, and tax planning for salaried individuals, self-employed professionals, and companies. We provide comprehensive support in income analysis, correct application of tax brackets and rates, validation of tax credits, accounting reconciliation, and timely filing of tax returns with the Ministry of Finance. Our approach enables your organization to remain compliant with tax regulations, minimize fiscal risks, and make informed decisions for the closing and projection of the 2026 fiscal period.
Related services
Comprehensive accounting service
Comprehensive and accurate accounting management to ensure reliable records, regulatory compliance, and solid, efficient financial administration.
Professional payroll administration
Accurate and reliable payroll management, ensuring labor compliance, precise calculations, and timely payroll delivery for your organization.
Strategic Human Resources management
Comprehensive HR solutions to develop talent, improve processes, and strengthen organizational efficiency through modern, effective practices.
Tax filings and reports
Preparation and filing of tax returns and tax reports in accordance with current Costa Rican tax regulations.
Periodic tax filings
Preparation and submission of monthly and annual tax returns to tax authorities, ensuring compliance and accuracy.
Tax advisory and compliance
Expert guidance in tax planning and regulatory compliance to optimize tax burden and mitigate legal risks.
Our service pillars
Business administrative services
Comprehensive administrative management that optimizes internal processes, improves operational efficiency, and strengthens your company’s organizational structure.
Software and technology services
Integrated technology solutions that drive digital transformation through software development, automation, and optimization of business processes.
Complementary business services
Training, project management, and process optimization designed to strengthen capabilities, productivity, and organizational competitiveness.
Navigation
Go to the home page
Return to the site’s home page to explore our services, business solutions, and technology resources available at Asicon Consulting.
Our service catalog
Explore all our business, technology, and administrative solutions designed to optimize processes and boost organizational productivity.
Contact us
Get in touch with our team to request information, quotes, or personalized advisory services about Asicon Consulting’s offerings.
At Asicon Consulting, we work to ensure that your business and professional activity maintain accurate and up-to-date tax compliance with Income Tax regulations. We support you in the preparation, review, and submission of tax returns, as well as in the tax planning required to optimize your tax burden within the current legal framework. If you would like to learn more about our services or receive specialized advice, we are at your disposal.