- Self-employed workers will receive relief in their tax burden thanks to the passage of the bill
23.578. - The Constitutional Chamber confirmed that self-employed workers will continue to pay more contributions to the CCSS than the self-employed.
salaried employees.
On February 19, the Constitutional Chamber ruled that self-employed workers must continue to work for
paying more social security contributions than salaried employees, and on Monday, February 24, the Assembly
The Legislature approved in second debate the bill 23.578, which broadens the exempt basis for the
independent workers with lower incomes. Both of these events have direct implications for the
tax burden of the self-employed and generate a new balance between the contributions of the self-employed and the
to the Caja Costarricense de Seguro Social (CCSS) and the payment of taxes to the Ministry of Finance.
The Constitutional Chamber dismissed the action of unconstitutionality (Resolution No. 2025-5265), in the
which challenged the contribution scales applied by the CCSS to self-employed workers. The
The action alleged that the fee schedule imposed by the CCSS is disproportionate, since it obliges these companies to
workers to contribute higher amounts than salaried employees, without receiving the employer's contribution that they do.
employees receive formal benefits.
In their resolution, by majority, 4 vs. 3, the magistrates validated the CCSS collection structure,
The company argues that the differentiation between salaried employees and the self-employed responds to the sustainability of the
pension system and that the Fund has the power to define the contribution criteria. As a result,
the self-employed will continue to bear most of their tax burden, while the self-employed will continue to bear most of their tax burden, while
that the State only contributes in some low-income brackets.
According to the current contribution scale, a self-employed worker must contribute between 9.59% and 12% of
The pension plan is not a pension plan, depending on the category in which he/she is placed. In contrast, a
The salaried worker only contributes 4,17%, since the employer assumes part of the burden and the State also contributes 4,17%, since the employer assumes part of the burden and the State also assumes part of the burden.
contributes.
Although the Constitutional Chamber confirmed that self-employed workers must continue to assume a
social security burden, they will get tax relief with the passage of the bill.
23.578, which amends Article 15 of the Income Tax Law to reduce the taxation of
those with lower incomes.
With this reform, the income exemption threshold increases from ₡4,181,000 per year (₡348,416 per month) to.
₡6,244,000 per year (₡520,333 per month), which means that the self-employed with
income below this amount will not pay income tax. Previously, these workers
began to be taxed from a much lower income compared to wage earners, who were taxed from a much lower income compared to wage earners, who were taxed from a much lower income compared to wage earners.
only pay rent when they earn more than ₡900,000 per month.
| Category | Annual Exempt Threshold | Exempt Monthly Threshold |
| Independent (Before) | ₡4.181.000 | ₡348.416 |
| Independent (Now) | ₡6.244.000 | ₡520.333 |
| Salaried employees | ₡10.800.000 | ₡900.000 |
In addition, the new income tax brackets especially benefit those who earn
between ₡1,000,000 and ₡2,000,000 per month, as their tax rates are reduced; however, for those
workers earning more than ₡3,000,000 a month, the tax burden remains the same or
even increases slightly in some cases.
| Hypothetical annual income | Hypothetical monthly income | Current income tax (annual) | ISR with Project proposal 1 (annual) | Change in amount of ISR paid |
| ₡6.000.000 | ₡500.000 | ₡181.900 | ₡0 | -100.0% |
| ₡7.200.000 | ₡600.000 | ₡349.700 | ₡95.600 | -72.7% |
| ₡8.400.000 | ₡700.000 | ₡529.700 | ₡219.150 | -58.6% |
| ₡12.000.000 | ₡1.000.000 | ₡1.149.000 | ₡838.450 | -27.0% |
| ₡18.000.000 | ₡1.500.000 | ₡2.349.000 | ₡2.218.450 | -5.6% |
| ₡20.400.000 | ₡1.700.000 | ₡2.829.000 | ₡2.818.450 | -0.4% |
Despite this fiscal relief, the high burden of CCSS contributions continues to be a concern for the CCSS.
many self-employed workers, especially those with high incomes who do not receive any
The company's contribution to the social security system is reduced by the state contribution rate.
At ICS, we understand the complexity of the tax system and the implications of these reforms.
we offer specialized advice to help the self-employed optimize their workload.
identify savings opportunities and design tax strategies in accordance with their line of business,
always within the legal framework.
Our team of experts can analyze each case on a case-by-case basis and provide solutions that
to achieve a better balance between tax compliance and sustainability.
financial.