{"entity":{"iso2":"CR","iso3":"CRI","name":"Costa Rica","slug":"costa-rica"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH","title":"Personal income tax (PIT) - top statutory and marginal tax rate \u2014 Top statutory personal income tax rate earnings threshold","unit":"Factor of average annual wage"},"observations":[{"date":"2000-01-01","value":2.4242},{"date":"2001-01-01","value":2.2689},{"date":"2002-01-01","value":2.53488},{"date":"2003-01-01","value":2.65879},{"date":"2004-01-01","value":2.32203},{"date":"2005-01-01","value":2.37105},{"date":"2006-01-01","value":2.2961},{"date":"2007-01-01","value":2.37829},{"date":"2008-01-01","value":2.31571},{"date":"2009-01-01","value":2.26466},{"date":"2010-01-01","value":2.1472},{"date":"2011-01-01","value":2.09263},{"date":"2012-01-01","value":1.98429},{"date":"2013-01-01","value":1.96224},{"date":"2014-01-01","value":1.94754},{"date":"2015-01-01","value":1.98194},{"date":"2016-01-01","value":2.02616},{"date":"2017-01-01","value":1.9739},{"date":"2018-01-01","value":1.97661},{"date":"2019-01-01","value":6.6652},{"date":"2020-01-01","value":6.81783},{"date":"2021-01-01","value":5.94013},{"date":"2022-01-01","value":5.99515},{"date":"2023-01-01","value":6.48226},{"date":"2024-01-01","value":6.30092},{"date":"2025-01-01","value":5.96538}],"summary":{"latest_period":"2025-01-01","latest_value":5.96538,"max":6.81783,"mean":3.31131,"min":1.94754,"of":29,"rank":10,"trend":"volatile"}}