Costa Rica

Individual - Other tax credits and incentives

Last reviewed - 19 June 2023

Personal tax credits

Individuals are permitted annual tax credits, as shown below:

Allowances for employed/self-employed individuals Annual tax credit (CRC)
Spouse 31,800
Child (each)* 21,000

* The child allowance is permissible only if the child is a minor, is unable to work, or is a university student under 25 years of age.