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Social security in Costa Rica 2026
Employees contribute 10.83% of gross salary to the social security fund, withheld by the employer — whose own share is more than double that (the employer side was also adjusted in January 2026).
The self-employed pay on a sliding scale from 11.5% to 18.75% of gross income, and pensioners contribute 5% of their pension.
At a glance
- top rate
- 10.83% (employees); up to 18.75% (self-employed)
- entry band
- 5% on pension income
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits with its own share
- residency basis
- All employees and the self-employed
- regime flag
- No income tax deduction for what you pay in
Rates
Contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10.83% | Gross salary | Employees — withheld monthly |
| 11.5% – 18.75% | Gross income by level | Self-employed — assessed from returns or declared income |
| 5% | Gross pension | Pension recipients |
Thresholds & allowances
- No tax reliefContributions not deductible
Neither employee nor pension contributions reduce income tax
- Fallback baseCRC 462,200 a month (2026)
Used for the self-employed without returns or income proof; indexed annually
Residency
Residency trigger
Employment in Costa Rica triggers coverage; the self-employed are assessed on reported income, with the official base salary as the floor when no records exist.
Non-resident treatment
Employer-side contributions of 26.67% sit outside this page; complementary-regime pension benefits are exempt from income tax when drawn.
Notes
- The combined employer-plus-employee load exceeds 37% of payroll — the structural counterweight to Costa Rica's light income tax.
- Voluntary and mandatory complementary pension benefits under the Worker's Protection Law are fully tax-exempt.
- Payments to foreign pension funds and insurers are not deductible.
- The fund covers health care and pensions — private health cover is a supplement, not a substitute.
FAQ
How much social security do employees pay in Costa Rica?
10.83% of gross salary, withheld monthly — with no income tax deduction for it; the employer side is more than double yours.
What do the self-employed pay in Costa Rica?
Between 11.5% and 18.75% of gross income depending on level, floored on the official CRC 462,200 base salary when income is unproven.
Figures: tax year 2026, compiled from public sources. Not tax advice.