Costa Rica
Corporate - Branch income
Last reviewed - 30 June 2025Branch income is subject to tax at the same rates as corporate income.
WHT of 15% is due on branch profits paid to parent entity abroad.
WWTS Operations Director, PwC US
Please contact for general WWTS inquiries (by clicking name above).
Branch income is subject to tax at the same rates as corporate income.
WHT of 15% is due on branch profits paid to parent entity abroad.