Costa Rica salario neto 2026: CCSS 10.83% and the impuesto al salario with the new bands
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.An employee in Costa Rica earning ₡1,500,000 a month takes home ₡1,271,700 in 2026. The CCSS takes 10.83% (₡162,450) and the impuesto al salario ₡65,850: 10% on the part from ₡918,000 to ₡1,347,000 and 15% on the ₡153,000 above it, by Decreto 45333-H.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the gross monthly salary in colones, or tap one of the example salaries.
Enter your children and switch on the spouse credit if it applies.
Check the CCSS rate under the options: 10.83% for a worker from January 2026.
Read the salario neto, the CCSS, the impuesto al salario and each band of the tax.
This calculator works out an employee's monthly take-home pay in Costa Rica in 2026: the gross salary less the worker's CCSS contributions and the impuesto al salario the employer withholds.
CCSS. From 1 January 2026 the worker's share of the Caja Costarricense de Seguro Social charges is 10.83% of the salary: the pension (IVM) rose from 4.17% to 4.33%, and the health insurance and the Banco Popular contribution make up the other 6.50%. The rate is an option, for checking against a payslip.
The impuesto al salario. Decreto Ejecutivo 45333-H, published in La Gaceta on 5 December 2025, sets the 2026 monthly bands: nothing up to ₡918,000; 10% on the part up to ₡1,347,000; 15% up to ₡2,364,000; 20% up to ₡4,727,000; and 25% above. Each rate applies only to the part of the salary inside its band. The bands moved 0.38% down from 2025, so tax starts at ₡918,000 instead of ₡922,000.
Tax credits. The same decree sets the credits of article 34 of the income tax law: ₡1,710 a month for each child and ₡2,590 for the spouse, taken off the tax and never below zero.
The base. The bands are applied to the gross monthly salary; the CCSS contribution is not deducted first, because the decree writes the bands as amounts of monthly salary. Check this against your payslip.
What it leaves out. The aguinaldo and the salario escolar, a second employer, and the employer's own charges of 26.83%.
The figures are estimates, not tax advice. Everything runs in your browser; nothing you type is sent anywhere.
Take the gross salary, subtract the worker's 10.83% CCSS contribution, then the impuesto al salario: 10% to 25% on the parts of the salary above ₡918,000 a month, less ₡1,710 per child and ₡2,590 for the spouse. On ₡1,500,000 the net salary is ₡1,271,700.
Decreto 45333-H exempts salaries up to ₡918,000 a month in 2026, down from ₡922,000 in 2025 after a 0.38% adjustment. Only the part above that amount is taxed, starting at 10%, so a salary of ₡930,000 pays ₡1,200 of tax before credits.
Up to ₡918,000 a month nothing; from ₡918,000 to ₡1,347,000 10%; up to ₡2,364,000 15%; up to ₡4,727,000 20%; above ₡4,727,000 25%. Each rate applies only to the part of the salary inside its band, as set by Decreto Ejecutivo 45333-H from 1 January 2026.
From January 2026 the worker pays 10.83% of the salary: the IVM pension contribution rose from 4.17% to 4.33%, and the health insurance and the Banco Popular contribution add 6.50%. On ₡1,500,000 that is ₡162,450 a month, of which ₡64,950 goes to the IVM.
The tax credits of article 34, updated by Decreto 45333-H, are ₡1,710 a month for each child and ₡2,590 for the spouse. They come off the tax, not the salary, and cannot make it negative: two children and a spouse lower the tax by ₡6,010 a month.
No. The impuesto al salario bands are applied to the gross monthly salary, and the CCSS contribution is taken from the same gross amount separately. On ₡1,500,000 both are worked out on the full ₡1,500,000, because the decree writes its bands as amounts of monthly salary.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Costa Rica Net Salary Calculator (Salario Neto) and anybody who knows can answer. No account needed.
Same job, other tools: Spain Net Salary Calculator – Sueldo bruto a neto in Spain for 2026, over 12 or 14 payments · Calcular Cesantía Costa Rica – Cesantía in Costa Rica: 19.5 to 22 days of salary a year, at most the last 8 years · Paycheck Calculator 2026 – Take-home pay per paycheck after federal withholding, FICA, state tax and 401(k) · France Net Salary Calculator – Salaire brut en net in France: yearly and monthly pay before and after income tax · Salary Calculator Germany 2026 – Salary calculator Germany: €50,000 brutto is €2,694 netto a month in tax class I · Japan Net Salary Calculator – Tedori: yearly and monthly net pay in Japan for common salaries in 2026.