{"id":1609,"date":"2025-12-08T20:44:33","date_gmt":"2025-12-08T20:44:33","guid":{"rendered":"https:\/\/ics.cr\/?p=1609"},"modified":"2025-12-11T22:14:14","modified_gmt":"2025-12-11T22:14:14","slug":"the-tax-authorities-update-the-income-brackets-for-2026","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/hacienda-actualiza-los-tramos-de-renta-para-el-2026\/","title":{"rendered":"Treasury Department updates income brackets for 2026"},"content":{"rendered":"

The Ministry of Finance announced the update of the Income Tax brackets\r\n \r\n \r\n \r\n \r\n \r\n \r\n <\/g>\r\n <\/g>\r\n <\/g>\r\n <\/g><\/svg><\/span><\/a> which will be in effect as of January 1, 2026.<\/p>\n

According to Executive Decree 45 333-H, the new amounts were defined by applying the variation of the Consumer Price Index, which for this period corresponds to minus zero point thirty-eight percent, i.e., a negative variation of the CPI.<\/p>\n

In the case of salaried employees, the exempt bracket now goes up to 918 thousand colones per month, while the progressive rates remain between 10% and 25%. Tax credits are also updated: 1,710 colones per child and 2,600 colones per spouse.<\/p>\n

For individuals with lucrative activities, the exemption limit increases to 6 million 244 thousand colones per year, with scales ranging from 10% to 25%. Annual tax credits increase to 20,520 colones per child and 31,080 colones per spouse.<\/p>\n

In the case of legal entities with gross income below 119 million 629 thousand colones, the rates continue to be differentiated: 5%, 10%, 15% and 20%, according to the level of net income.<\/p>\n

Although no new formalities are introduced, the Treasury Department reminds taxpayers that they must immediately adjust their withholdings, partial payments and tax liquidation for the 2026 tax period.<\/p>\n

This is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.<\/p>\n