Costa Rica - Personal income tax for employees
| Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) |
|---|---|---|---|
| December 2017 | 9.8% | 23.6% | 2.0 |
| January 2017 | 15.0% | ||
| December 2016 | 9.3% | 23.1% | 2.0 |
| January 2016 | 15.0% | ||
| December 2015 | 9.3% | 23.1% | 2.2 |
| January 2015 | 15.0% | ||
| December 2014 | 9.2% | 22.9% | 2.1 |
| January 2014 | 15.0% | ||
| December 2013 | 9.2% | 22.9% | 2.1 |
| January 2013 | 15.0% | ||
| December 2012 | 9.2% | 22.9% | 2.2 |
| January 2012 | 15.0% | ||
| December 2011 | 9.2% | 22.9% | 2.3 |
| January 2011 | 15.0% | ||
| December 2010 | 9.2% | 22.9% | 2.3 |
| January 2010 | 15.0% | ||
| December 2009 | 9.0% | 22.8% | 2.5 |
| January 2009 | 15.0% | ||
| December 2008 | 9.0% | 22.8% | 2.5 |
| January 2008 | 15.0% | ||
| December 2007 | 9.0% | 22.8% | 2.6 |
| January 2007 | 15.0% | ||
| December 2006 | 9.0% | 22.8% | 2.5 |
| January 2006 | 15.0% | ||
| December 2005 | 9.0% | 22.8% | 2.6 |
| January 2005 | 15.0% | ||
| December 2004 | 9.0% | 22.8% | 2.5 |
| January 2004 | 15.0% | ||
| December 2003 | 9.0% | 22.8% | 2.9 |
| January 2003 | 15.0% | ||
| December 2002 | 9.0% | 22.8% | 2.8 |
| December 2001 | 9.0% | 22.8% | 2.5 |
| December 2000 | 9.0% | 22.9% | 2.5 |