taxes are payable at source in Costa Rica on
earnings by non-residents of Costa Rica.
- 15%. May
be partially exempt if the dividend is taxable in
the country of residence.
They are not taxable to Costa Rican
- 13.75%. Not
applicable to banks or financial institutions
recognized by the Central Bank of Costa Rica, as
it is included in the interest rate offered, or to
suppliers of merchandise.
It is not taxable to Costa Rican
The borrower is responsible to ensure
withholding tax is paid where required.
c) Royalties, patents, trademarks,
franchises - 25%
d) Technical services & management
fees - 25%
e) Transportation &
communication services - 8.5%