Costa Rica

Individual - Other tax credits and incentives

Last reviewed - 24 August 2021

Individuals are permitted annual tax credits, as shown below:

Allowances for employed/self-employed individuals	Annual tax credit (CRC)
Spouse	28,440
Child (each)*	18,840

* 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.