Grow Your Workforce in Costa Rica

Income Tax in Costa Rica

Individual income taxes are progressive, ranging from 0% to 25% based on the worker’s earnings.

Social Security in Costa Rica

• Social Security in Costa Rica is the responsibility of the Caja Costarricense de Seguro Social (CCSS or Caja).
• Eligibility for social security does not depend on a person's country of origin.
• It is mandatory for all citizens, residents, and temporary permit holders.

Employer Contributions:

• Employers contribute 26.5% of each employee's salary to social security.
• The 26.5% is broken down as follows:
• Health and maternity: 9.25%
• Pensions: 5.25%
• Other institutions (Banco Popular, family allowances, INA, IMAS): 7.25%
• Worker Protection Law (labor capitalization, supplementary pension, INTO): 4.75%.

Employer Contributions:

• Employees contribute 10.5% of their salary to social security.
• The 10.5% is broken down as follows:
• Health and maternity: 5.5%
• Pensions: 4%
• Banco Popular worker contribution: 1%.

Work Visas Costa Rica

Here is information on the work visas available in Costa Rica.

Even though Costa Rica offers temporary residence permits for foreigners wanting to live in the country for longer than three months, they do not automatically allow the holder to work.

Only Costa Rican citizens or Permanent Residence holders are allowed to work in Costa Rica without prior authorization.

Special Category Work Permit

Work permits in Costa Rica are challenging to obtain, as the government prioritizes employing its citizens and permanent residents.

Special Category Work Permits are available for highly skilled workers who can prove that their job position could not be filled by a local candidate. The application process for these permits is lengthy and not guaranteed to be successful.