✳ Costa Rica calculators
Costa Rica net salary calculator
Type your gross monthly salary and see what you actually take home: CCSS and Banco Popular deductions, income tax and the credits for children and spouse. With the figures in force in 2026.
What is deducted from a salary in Costa Rica in 2026
CCSS Sickness and Maternity insurance (SEM): 5.50%.
CCSS Disability, Old Age and Death insurance (IVM): 4.33%.
Banco Popular contribution: 1%.
In total 10.83% of the gross salary, plus income tax when the salary is above ₡918,000.
Salary income tax brackets for 2026
Up to ₡918,000 a month: exempt.
On the excess over ₡918,000 up to ₡1,347,000: 10%.
On the excess over ₡1,347,000 up to ₡2,364,000: 15%.
On the excess over ₡2,364,000 up to ₡4,727,000: 20%.
On the excess over ₡4,727,000: 25%.
Monthly credits: ₡1,710 per child and ₡2,590 for a spouse.
Net salary questions
How is net salary calculated in Costa Rica?
Social charges of 10.83% (CCSS and Banco Popular) and income tax are subtracted from the gross salary. The tax is calculated on the gross salary and only on the part above each bracket.
How much does the CCSS deduct from a salary in 2026?
The worker pays 9.83% to the CCSS (5.50% SEM and 4.33% IVM) and 1% to Banco Popular: 10.83% in total.
From what salary is income tax paid?
In 2026, from ₡918,000 a month. Tax is paid only on the amount above that figure.
How do the child and spouse credits work?
They are subtracted from the calculated tax, not from the salary: ₡1,710 per child and ₡2,590 for a spouse each month. You must request them from your employer with supporting documents.
Is the result exact?
It is an estimate. Your payslip may include other deductions, such as voluntary pensions, a solidarity association, garnishments or loans.