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International tax guide - Costa Rica

 

Income tax rate 30%     Treaty Network Limited                               
             
Capital gain tax rate 30%     Foreign exchange control No   
             
Branch tax rate 30%     Currency Costa Rican Colón (CRC)  
             
Withholding taxes       Treaty signed with Canada No   
Dividends 15%           
Interest 15%           
Royalties 25%           
Branch remittance tax 15%           
             
Net Operating Losses (years)            
Carryback 0           
Carryfoward 3           
             
GST/VAT Rate 13%           
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