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Costa Rica
Individual - Other tax credits and incentives
Last reviewed - 27 February 2024Personal 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.
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