Corporate
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Individual
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Costa Rica

Individual - Other tax credits and incentives

Last reviewed - 20 December 2019

Individuals are permitted annual tax credits, as shown below:

Allowances for employed/self-employed individuals	Annual tax credit (CRC)
Spouse	28,320
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.