In Costa Rica, both individuals and corporations are subject to income tax.

For individuals, income tax is progressive, with tax rates ranging from 0% to 25%, depending on income levels. There is also a 13% value-added tax (VAT) on most goods and services. Additionally, there are social security contributions and a solidary tax that is levied on high-income earners.

For corporations, the standard corporate income tax rate is 30%, with certain industries such as tourism and agriculture having reduced rates. There is also a 2.5% minimum tax on gross income, which must be paid regardless of whether the company is profitable or not.

The tax year in Costa Rica runs from January 1st to December 31st, and tax returns are typically due by the end of March of the following year. Quarterly advance payments may also be required.

In addition to income tax, there are other taxes and fees that may apply, such as stamp duties, property taxes, and customs duties on imports and exports.

The tax authority in Costa Rica is the Tax Administration, which is responsible for collecting taxes and enforcing tax laws. Payment of taxes can be made at designated banks or through online channels.

Overall, Costa Rica has a relatively high tax burden compared to some other countries in the region, but the country also provides many public services and social programs. Taxpayers are encouraged to seek advice from local tax advisors or government authorities for further information on tax obligations and requirements.