| Year | 2024 |
| Country | Costa Rica |
| Variable (Code) | Tax on rental income (DF-1-07) |
| Methodological note | Taxes on rental income received by the landlord/landlady |
| Source | https://www.hacienda.go.cr/docs/12.ImpuestossobreRentasGananciayPerdidasdeCapital.pdf |
| Note | |
| Date | agosto 2025 |