Corporate
	Topic	Page type	Activate/Deactivate
	Other issues	Optional
Individual
	Topic	Page type	Activate/Deactivate
	Sample personal income tax calculation	Optional
	Other issues	Optional

Costa Rica

Corporate - Branch income

Last reviewed - 20 December 2019

Branch income is subject to tax at the same rates as corporate income.

There is a WHT of 15% on dividends distributed within the country and a 15% tax, in lieu of a dividend WHT, on profits transferred abroad.