Personal income tax (PIT) and social security contributions (SSC) in Costa Rica
Costa Rica: Personal income tax (PIT) and social security contributions (SSC) was 27.66 Percentage of labour costs in 2025. ▲ Rising
Personal income tax (PIT) and social security contributions (SSC) in Costa Rica, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
In 2025, personal income tax (pit) and social security contributions (ssc) in Costa Rica stood at 27.66 Percentage of labour costs. That is the highest value across all 26 years on record.
The figure is up 4.4% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Costa Rica peaked at 27.66 Percentage of labour costs in 2023 and was at its lowest, 26.05 Percentage of labour costs, in 2000.
That places Costa Rica 23rd out of 29 countries with data for 2025, putting it in the bottom quarter.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Costa Rica, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 26.05 Percentage of labour costs | — |
| 2001 | 27.23 Percentage of labour costs | +4.5% |
| 2002 | 26.05 Percentage of labour costs | -4.3% |
| 2003 | 26.05 Percentage of labour costs | +0.0% |
| 2004 | 26.05 Percentage of labour costs | +0.0% |
| 2005 | 26.05 Percentage of labour costs | +0.0% |
| 2006 | 26.05 Percentage of labour costs | +0.0% |
| 2007 | 26.05 Percentage of labour costs | +0.0% |
| 2008 | 26.05 Percentage of labour costs | +0.0% |
| 2009 | 26.05 Percentage of labour costs | +0.0% |
| 2010 | 26.27 Percentage of labour costs | +0.8% |
| 2011 | 26.27 Percentage of labour costs | +0.0% |
| 2012 | 26.27 Percentage of labour costs | +0.0% |
| 2013 | 26.27 Percentage of labour costs | +0.0% |
| 2014 | 26.27 Percentage of labour costs | +0.0% |
| 2015 | 26.49 Percentage of labour costs | +0.8% |
| 2016 | 26.49 Percentage of labour costs | +0.0% |
| 2017 | 26.86 Percentage of labour costs | +1.4% |
| 2018 | 27.23 Percentage of labour costs | +1.4% |
| 2019 | 27.23 Percentage of labour costs | +0.0% |
| 2020 | 27.44 Percentage of labour costs | +0.8% |
| 2021 | 27.44 Percentage of labour costs | +0.0% |
| 2022 | 27.44 Percentage of labour costs | +0.0% |
| 2023 | 27.66 Percentage of labour costs | +0.8% |
| 2024 | 27.66 Percentage of labour costs | +0.0% |
| 2025 | 27.66 Percentage of labour costs | +0.0% |
Costa Rica compared with similar countries
- Costa Rica's 27.66 Percentage of labour costs is below the median for high income countries, which is 36.39 Percentage of labour costs, 76% of the median. (27 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 26.17 Percentage of labour costs | 26.05 Percentage of labour costs | 27.23 Percentage of labour costs | 10 |
| 2010s | 26.57 Percentage of labour costs | 26.27 Percentage of labour costs | 27.23 Percentage of labour costs | 10 |
| 2020s | 27.55 Percentage of labour costs | 27.44 Percentage of labour costs | 27.66 Percentage of labour costs | 6 |
Countries ranked near Costa Rica
- 20 Iceland 31.51 Percentage of labour costs compare
- 21 United States of America 29.98 Percentage of labour costs compare
- 22 Australia 27.9 Percentage of labour costs compare
- 24 Israel 26.07 Percentage of labour costs compare
- 25 Switzerland 22.98 Percentage of labour costs compare
- 26 Mexico 21.65 Percentage of labour costs compare
More economy & growth data for Costa Rica
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.74 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 466.29 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0045 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 90.49 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 5.59 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 3.39 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0543 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,084 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 20.52 % change on previous year (2025)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Costa Rica?
- Personal income tax (pit) and social security contributions (ssc) in Costa Rica was 27.66 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Costa Rica?
- The highest recorded value was 27.66 Percentage of labour costs in 2023.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Costa Rica?
- The lowest recorded value was 26.05 Percentage of labour costs in 2000.
- How does Costa Rica rank for personal income tax (pit) and social security contributions (ssc)?
- Costa Rica ranks 23rd out of 29 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Costa Rica?
- Over the last ten years it is up 4.4%. The long-run trend across the full record is rising.
- Where does this Costa Rica data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average and marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household