Costa Rica Income Tax

Use this skill whenever asked about Costa Rica income tax for self-employed individuals or persons with profit-generating activity. Trigger on phrases like \"how much tax do I pay in Costa Rica\", \"impuesto sobre la renta\", \"D-101\", \"declaración de renta\", \"renta del trabajo dependiente\", \"impuesto a las utilidades\", \"deducción del 25%\", \"Ley 10667\", \"trabajador independiente\", \"CCSS self-employed\", \"pagos parciales\", \"régimen simplificado\", \"TRIBU-CR\", \"salario base\", \"self-employed tax Costa Rica\", \"Costa Rica freelancer tax\", or any question about filing or computing income tax for a self-employed Costa Rican client. Also trigger when preparing or reviewing a D-101, computing the 25% standard deduction vs documented expenses, advising on CCSS (Caja) self-employed contributions, or advising on partial-payment instalments. This skill covers the annual self-employed brackets, salaried monthly brackets, the Law 10667 25% standard deduction, CCSS contributions, family tax credits, VAT (IVA

mkdir -p ~/.claude/skills/costa-rica-income-tax
curl -L https://claudskills.com/skills/costa-rica-income-tax/SKILL.md \
  -o ~/.claude/skills/costa-rica-income-tax/SKILL.md

@misc{costa-rica-income-tax-2026,
  author    = {openaccountants},
  title     = {Costa Rica Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/costa-rica-income-tax/}
}