Налогообложение компаний в Коста-Рике

Capital Gains tax

Capital Gains tax

Capital gains are defined as income received from the transfer of movable property, immovable property, as well as capital gains and losses.

The standard capital gains tax rate in Costa Rica is 15%. 

In addition, a global system is being created that allows withholding taxes to be applied as payments for income tax when the specified income comes from goods or rights that are used in the profitable activities of the taxpayer.

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