Costa Rica

Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

English Also available in: Spanish

Related Content:
- Revenue Statistics in Latin America and the Caribbean 2023 (brochure)

From Chapter: Country tables, 1990-2021 – Tax revenues

https://doi.org/10.1787/a7640683-en

Table

Table 5.10 - Costa Rica

Details of tax revenue

English Also available in: Spanish

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‌5.10	Costa Rica
‌	Details of tax revenue
‌	Million CRC
‌	‌‌	‌1990‌	‌2000‌	‌2007‌	‌2010‌	‌2016‌	‌2017‌	‌2018‌	‌2019‌	‌2020‌	‌2021‌
‌	Total tax revenue	117 711	978 114	3 213 401	4 382 367	7 528 752	7 893 642	8 339 991	8 855 885	8 235 528	9 674 907
‌	1000 Taxes on income, profits and capital gains	11 820	128 805	531 552	748 093	1 416 218	1 562 063	1 699 258	1 854 866	1 651 249	2 065 789
‌	1100 Of individuals	..	..	123 194	202 849	414 247	446 519	483 645	540 954	556 084	622 772
‌	1110 On income and profits	..	..	123 194	202 849	414 247	446 519	483 645	535 412	554 486	618 550
‌	1120 On capital gains	..	..	0	0	0	0	0	5 542	1 598	4 222
‌	1200 Corporate	..	..	348 826	450 312	742 011	843 879	915 284	1 058 086	692 551	970 546
‌	1210 On profits	..	..	348 826	450 312	742 011	843 879	915 284	955 908	685 470	952 951
‌	1220 On capital gains of corporates	..	..	0	0	0	0	0	102 177	7 081	17 595
‌	1300 Unallocable between 1100 and 1200	11 820	128 805	59 531	94 932	259 961	271 664	300 330	255 827	402 613	472 471
‌	2000 Social security contributions	33 990	297 069	885 053	1 450 531	2 539 755	2 640 785	2 859 467	3 026 691	2 971 589	3 214 587
‌	2100 Employees	..	..	..	..	..	..	..	..	..	..
‌	2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2200 Employers	3 447	37 313	107 398	207 206	331 124	361 161	368 865	381 940	387 840	413 335
‌	Government contributions	3 447	37 313	107 398	207 206	331 124	361 161	368 865	381 940	387 840	413 335
‌	2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
‌	2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2400 Unallocable between 2100, 2200 and 2300	30 543	259 756	777 654	1 243 325	2 208 631	2 279 624	2 490 602	2 644 751	2 583 749	2 801 252
‌	Contributions by employees and non-government employers	30 543	249 182	727 844	1 139 265	1 985 151	1 971 472	2 157 256	2 274 644	2 212 249	2 411 226
‌	Contributions for the special regimes	0	10 574	49 811	104 060	223 480	237 004	247 939	292 634	292 072	301 989
‌	2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	3000 Taxes on payroll and workforce	7 575	61 796	170 996	260 664	453 369	471 206	498 577	522 529	537 654	565 822
‌	Contributions by non-government employers	7 484	59 129	165 677	248 259	435 328	453 128	478 523	501 734	515 624	542 993
‌	Contributions by government employers	91	2 666	5 320	12 405	18 041	18 078	20 054	20 795	22 030	22 828
‌	4000 Taxes on property	1 566	8 396	42 658	63 706	134 332	145 955	149 310	167 952	162 950	191 335
‌	4100 Recurrent taxes on immovable property	1 200	5 390	23 293	48 963	97 869	107 156	113 586	125 398	127 625	133 120
‌	Land tax	0	0	0	0	0	0	0	0	0	0
‌	Additional land tax	0	0	0	0	0	0	0	0	0	0
‌	Tax on sumptuary constructions	0	0	0	0	0	0	0	0	0	0
‌	Immovable property tax	0	0	0	3 527	4 098	4 255	4 468	4 699	4 655	5 108
‌	Municipal immovable property tax	1 200	5 390	23 293	45 436	93 771	102 901	109 119	120 698	122 970	128 012
‌	4110 Households	..	..	..	..	..	..	..	..	..	..
‌	4120 Others	..	..	..	..	..	..	..	..	..	..
‌	4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
‌	4210 Individual	..	..	..	..	..	..	..	..	..	..
‌	4220 Corporate	..	..	..	..	..	..	..	..	..	..
‌	4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	366	3 007	19 366	14 743	36 462	38 799	35 724	42 554	35 300	58 206
‌	4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	24	9
‌	4510 On net wealth	..	..	..	..	..	..	..	..	0	0
‌	4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	24	9
‌	4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	53 509	456 851	1 505 510	1 766 914	2 794 229	2 875 333	2 918 471	3 081 941	2 745 118	3 486 697
‌	5100 Taxes on production, sale, transfer, etc	49 867	425 713	1 406 100	1 600 302	2 508 186	2 575 411	2 608 864	2 756 759	2 500 510	3 150 447
‌	5110 General taxes	21 326	222 775	797 850	920 298	1 420 938	1 466 986	1 513 677	1 662 503	1 649 531	2 065 623
‌	5111 Value added taxes	21 326	222 775	797 850	920 298	1 414 358	1 453 348	1 487 620	1 634 986	1 623 695	2 039 997
‌	5112 Sales tax	0	0	0	0	0	0	0	0	0	0
‌	5113 Other	0	0	0	0	6 580	13 638	26 057	27 517	25 836	25 626
‌	5120 Taxes on specific goods and services	28 541	202 939	608 250	680 004	1 087 248	1 108 425	1 095 187	1 094 256	850 979	1 084 824
‌	5121 Excises	11 096	157 204	447 168	523 617	846 864	870 225	858 424	864 985	688 784	863 133
‌	Fuels and energy	0	0	250 577	320 638	472 644	510 260	517 666	552 017	436 384	522 063
‌	Alcoholic beverages	0	8 229	23 802	28 035	43 400	43 176	45 610	43 849	44 373	53 118
‌	Non alcoholic beverages	0	0	18 263	26 566	39 764	39 781	40 182	41 247	38 510	43 234
‌	Soaps	0	0	883	1 317	2 912	2 332	2 712	3 020	3 052	3 200
‌	Cement	0	0	0	227	267	311	289	216	123	0
‌	Tobacco	0	0	0	0	32 560	30 590	30 766	27 185	23 896	27 019
‌	Abolished specific taxes on production and consumption	0	0	0	0	0	0	0	0	0	0
‌	Other specific taxes on consumption	11 096	148 975	153 643	146 834	255 317	243 775	221 200	197 452	142 447	214 499
‌	5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	15 052	40 485	134 576	126 134	185 544	179 188	175 368	164 224	133 733	177 948
‌	Import duties	13 977	32 336	107 565	103 851	158 559	152 756	149 017	140 919	114 777	152 133
‌	Custom duties	1 075	8 149	27 011	22 284	26 986	26 432	26 351	23 305	18 956	25 815
‌	Import duties on animals	0	0	0	0	0	0	0	0	0	0
‌	5124 Taxes on exports	2 113	2 238	2 432	3 973	5 073	5 638	5 468	5 412	5 471	6 274
‌	Export duties	2 113	2 088	2 260	3 816	3 250	3 673	3 594	3 502	3 777	4 064
‌	Export duties Law 133	0	0	0	0	0	0	0	0	0	0
‌	Export duties Law 5519	0	0	0	0	0	0	0	0	0	0
‌	Tax on banana exports	0	150	172	157	184	199	193	184	199	203
‌	Export duties on ground transportation	0	0	0	0	1 638	1 766	1 682	1 726	1 494	2 007
‌	5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	280	2 929	23 242	24 767	44 934	48 290	50 554	54 556	18 463	31 742
‌	Casinos and gambling	0	225	442	445	1 609	891	1 060	1 241	378	431
‌	Port cargo movements	0	6	0	0	0	0	0	0	0	0
‌	Overseas departure tax	0	0	22 799	24 322	43 325	47 399	49 494	53 315	18 085	31 311
‌	10% on public shows	0	0	0	0	0	0	0	0	0	0
‌	Pro-national airport's stamp tax	0	0	0	0	0	0	0	0	0	0
‌	Stamp tax on the use of borders and ports	280	2 697	0	0	0	0	0	0	0	0
‌	5127 Other taxes on internat. trade and transactions	0	83	832	1 513	3 512	3 695	3 785	3 841	3 304	3 966
‌	5128 Other taxes	0	0	0	0	1 320	1 389	1 589	1 238	1 225	1 761
‌	5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and to perform activities	3 642	31 138	99 410	166 612	286 044	299 922	309 607	325 182	244 608	336 250
‌	5210 Recurrent taxes	3 642	31 138	99 410	166 612	286 044	299 922	309 607	325 182	244 608	336 250
‌	5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
‌	5212 Paid by others: motor vehicles	1 425	15 374	52 511	94 102	156 517	164 034	171 523	181 198	108 198	183 368
‌	Property tax on vehicles, aircraft and boats	1 425	15 374	52 511	94 102	156 517	164 034	171 523	181 198	108 198	183 368
‌	5213 Paid in respect of other goods	2 217	15 763	46 899	72 510	129 527	135 888	138 084	143 984	136 410	152 881
‌	Local taxes	1 262	11 898	43 874	68 808	124 862	130 639	132 514	137 979	130 332	145 461
‌	Hunting and fishing licences	0	0	0	0	0	0	0	0	0	0
‌	Spirits licence	0	0	0	0	0	0	0	0	0	0
‌	Revenue stamps	955	3 866	3 025	3 702	4 664	5 249	5 571	6 004	6 078	7 421
‌	Sport stamp tax	0	0	0	0	0	0	0	0	0	0
‌	5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
‌	5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
‌	6000 Other taxes	9 251	25 198	77 632	92 460	190 850	198 300	214 908	201 906	166 969	150 677
‌	6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
‌	6200 Other	9 251	25 198	77 632	92 460	190 850	198 300	214 908	201 906	166 969	150 677
‌	Transfers of vehicles, aircraft and boats	497	2 530	9 937	12 311	23 022	21 872	22 265	23 223	22 593	28 064
‌	Tax revenue from decentralised units	2 764	15 048	22 257	29 969	67 584	68 127	63 329	67 968	60 054	69 412
‌	Other taxes	5 990	7 620	45 438	50 180	100 243	108 181	129 268	110 654	84 266	53 142

..	Not available
Note: Year ending 31st December. The data are on a cash basis. Heading 2000: The data include social security contributions paid by the governments for their employees as well as the contributions for special regimes (teachers and magistrates). In ECLAC data, social security contributions also include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute) and FODESAF (Social Development and Family Allowances Fund). Heading 3000: In Costa Rica and for ECLAC, social security contributions from decentralised institutions are classified under heading 2000. Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000. Heading 6200: The figures include the tax revenue of decentralised bodies (other than social security contributions). The tax revenue of decentralised bodies is classified under central government. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.
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Source: Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).