{"id":4662,"date":"2020-12-22T22:28:28","date_gmt":"2020-12-22T22:28:28","guid":{"rendered":"https:\/\/pxdev3.com\/blog-lang\/?p=272"},"modified":"2026-06-24T22:28:28","modified_gmt":"2026-06-24T22:28:28","slug":"update-of-income-salary-and-earnings-tax-brackets-and-tax-credits-applicable-as-of-january-1st-2021","status":"publish","type":"post","link":"https:\/\/langcr.com\/es\/update-of-income-salary-and-earnings-tax-brackets-and-tax-credits-applicable-as-of-january-1st-2021\/","title":{"rendered":"Actualizaci\u00f3n de los tramos impositivos sobre ingresos, salarios y ganancias, y cr\u00e9ditos fiscales efectivos al 1 de enero de 2021"},"content":{"rendered":"<p class=\"wp-block-paragraph translation-block\">La Autoridad Tributaria en Costa Rica ha promulgado una modificaci\u00f3n a los tramos del Impuesto sobre la Renta, Salarios y Ganancias a partir del 1 de enero de 2021. Este cambio a la Ley del Impuesto sobre la Renta significa un ajuste del 0,28% en los tramos del impuesto sobre la renta como se muestra a continuaci\u00f3n:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tramos de Renta Imponible<\/strong><\/td><td><strong>% de Impuesto Aplicable<\/strong><\/td><\/tr><tr><td class=\"translation-block\">Hasta  <strong>CRC 842,000.00<\/strong> por mes.<\/td><td>No son sujetos de pago<\/td><\/tr><tr><td class=\"translation-block\">Sobre el exceso de <strong>CRC 842,000.00<\/strong> por mes y hasta  <strong>CRC 1,236,000.00<\/strong>.<\/td><td>10%<\/td><\/tr><tr><td class=\"translation-block\">Sobre el exceso de <strong>CRC 1,236,000.00<\/strong> por mes y hasta <strong>CRC 2,169,000.00<\/strong>.<\/td><td>15%<\/td><\/tr><tr><td class=\"translation-block\">Sobre el exceso de <strong>CRC 2,169,000.00<\/strong> por mes y hasta <strong>CRC 4,337,000.00<\/strong>.<\/td><td>20%<\/td><\/tr><tr><td class=\"translation-block\">Sobre el exceso de <strong>CRC 4,337,000.00<\/strong> por mes<\/td><td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed mismo, los cr\u00e9ditos fiscales se ajustar\u00e1n tras dicha modificaci\u00f3n. Los empleados pueden deducir CRC 1,570.00 por cada hijo y CRC 2,370.00 por el c\u00f3nyuge.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Tax Authority in Costa Rica has enacted a modification to the Income, Salary, and Earnings Tax Brackets to be applied as of January 1st, 2021. This change to the Law on Income Tax signifies an adjustment of 0.28% to the income tax brackets as shown below. Income Tax Brackets Applicable Tax % Up to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","footnotes":""},"categories":[128],"tags":[],"class_list":["post-4662","post","type-post","status-publish","format-standard","hentry","category-espanol"],"acf":[],"_links":{"self":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/posts\/4662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/comments?post=4662"}],"version-history":[{"count":2,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/posts\/4662\/revisions"}],"predecessor-version":[{"id":4860,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/posts\/4662\/revisions\/4860"}],"wp:attachment":[{"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/media?parent=4662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/categories?post=4662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langcr.com\/es\/wp-json\/wp\/v2\/tags?post=4662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}