Costa Rica - Taxes on income

Taxes on income, profits and capital gains (current LCU)

The value for Taxes on income, profits and capital gains (current LCU) in Costa Rica was 1,661,670,000,000 as of 2019. As the graph below shows, over the past 47 years this indicator reached a maximum value of 1,661,670,000,000 in 2019 and a minimum value of 220,000,000 in 1972.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
1972 220,000,000
1973 300,000,000
1974 390,000,000
1975 440,000,000
1976 590,000,000
1977 750,000,000
1978 910,000,000
1979 940,000,000
1980 1,010,000,000
1981 1,490,000,000
1982 2,950,000,000
1983 4,750,000,000
1984 4,810,000,000
1985 5,190,000,000
1986 5,920,000,000
1987 6,610,000,000
1988 8,040,000,000
1989 9,600,000,000
1990 11,820,000,000
1991 14,540,000,000
1992 19,020,000,000
1993 26,940,000,000
1994 34,800,000,000
1995 47,170,000,000
1996 54,000,000,000
1997 66,300,000,000
1998 88,590,000,000
1999 131,930,000,000
2000 133,100,000,000
2001 163,100,000,000
2002 185,650,000,000
2003 233,100,000,000
2004 268,040,000,000
2005 323,590,000,000
2006 394,106,000,000
2007 531,552,000,000
2008 689,225,000,000
2009 687,420,000,000
2010 748,094,000,000
2011 784,403,000,000
2012 838,828,000,000
2013 939,129,000,000
2014 1,011,230,000,000
2015 1,136,010,000,000
2016 1,262,080,000,000
2017 1,395,550,000,000
2018 1,519,720,000,000
2019 1,661,670,000,000

Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Costa Rica was 17.15 as of 2019. Its highest value over the past 47 years was 18.52 in 1973, while its lowest value was 8.45 in 1992.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 17.46
1973 18.52
1974 15.92
1975 14.52
1976 16.16
1977 17.08
1978 15.83
1979 14.87
1980 13.69
1981 14.62
1982 17.32
1983 16.90
1984 13.22
1985 12.66
1986 10.85
1987 9.43
1988 9.17
1989 9.23
1990 9.79
1991 8.95
1992 8.45
1993 9.69
1994 10.67
1995 11.04
1996 10.73
1997 10.81
1998 11.98
1999 14.61
2000 12.92
2001 13.55
2002 13.55
2003 14.76
2004 14.73
2005 14.78
2006 14.33
2007 15.83
2008 17.38
2009 16.58
2010 16.50
2011 15.54
2012 15.07
2013 15.62
2014 15.63
2015 15.51
2016 15.75
2017 17.42
2018 16.49
2019 17.15

Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Costa Rica was 32.84 as of 2019. Its highest value over the past 47 years was 32.84 in 2019, while its lowest value was 13.79 in 1992.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 23.40
1973 23.62
1974 21.67
1975 21.05
1976 23.41
1977 23.15
1978 23.82
1979 22.87
1980 21.00
1981 21.07
1982 23.91
1983 24.14
1984 20.05
1985 19.76
1986 18.11
1987 16.09
1988 15.64
1989 16.45
1990 17.31
1991 15.59
1992 13.79
1993 16.43
1994 18.24
1995 18.52
1996 17.61
1997 17.91
1998 19.63
1999 24.67
2000 22.40
2001 23.23
2002 23.28
2003 24.92
2004 24.62
2005 24.78
2006 24.52
2007 25.76
2008 27.91
2009 29.58
2010 29.17
2011 27.46
2012 26.95
2013 27.49
2014 27.68
2015 28.41
2016 29.14
2017 30.68
2018 32.01
2019 32.84

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance