Inputs
₡
0.5% (oficina)8% (construcción)
Gross salary
₡1 000 000
Employee CCSS (10.67%)
− ₡106 700
Income tax
− ₡7 800
Net salary
₡885 500
What actually lands in the employee’s bank account.
Calculations based on current CCSS, DGT and MTSS 2025 tables. Confirm with your accountant for special cases.
How is salary calculated in Costa Rica?
Net salary in Costa Rica is gross minus CCSS contributions and income tax. The employee pays 10.67% to social security (5.5% Health + 4.17% IVM + 1% Banco Popular) plus tiered income tax per DGT brackets.
2025 salary income tax brackets
- Up to ₡922,000 → exempt (0%)
- ₡922,001 to ₡1,352,000 → 10%
- ₡1,352,001 to ₡2,373,000 → 15%
- ₡2,373,001 to ₡4,745,000 → 20%
- Above ₡4,745,000 → 25%
What’s the real cost for the employer?
For every colón the employee receives, the employer pays roughly ₡1.50. Breakdown:
- Employer CCSS: 26.67% of gross
- Work risk insurance (INS): 0.5% – 8% depending on activity
- 13th salary accrual: 8.33% (1/12 of annual salary)
- Severance accrual: 5.33%
- Vacation accrual: 4.17%
Employers who only look at the gross figure underestimate their real cost by ~50%. This calculator shows both sides so you know exactly what hiring costs.
Official sources
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