Through the Executive Decree No. 45358-H published in Scope 164 of the official gazette of La Gaceta, on
The Ministry of Finance published the new tax brackets forl Solidarity Tax (hereinafter ISO), which
will be in effect as of January 2026.
The update is made based on the variation of the Consumer Price Index (CPI) determined
by INEC for the period from December 1, 2024 to November 30, 2025,
which was -1.31 %, which implied the adjustment of the exempt amount and of the progressive scale brackets,
rounded to the nearest million. For the tax period 2026, the exempt amount of the
Solidarity Tax is set at ₡143,000,000, with progressive rates ranging from 0.25 % to ₡143,000,000.
0.55 %, according to the tax value of the property for residential use.
In addition, for those taxpayers who exceed the exempt value, the new brackets for the
payment of the tax are detailed as follows:
| Tax value of construction | Tariff |
| Up to ₡359,000,000 | 0,25% |
| On the excess of ₡359,000,000 up to ₡720,000,000. | 0,30% |
| On the excess of ₡720,000,000 up to ₡1,081,000,000. | 0,35% |
| On the excess of ₡1,081,000,000 up to ₡1,443,000,000. | 0,40% |
| On the excess of ₡1,443,000,000 up to ₡1,800,000,000. | 0,45% |
| On the excess of ₡1,800,000,000 up to ₡2,162,000,000,000. | 0,50% |
| On the excess of ₡2,162,000,000. | 0,55% |
Finally, we do not omit to tell you that we remain at your disposal in case of any questions or doubts.
consultation.