# San José corporate taxes and occupancy taxes

> San José has a 30% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

**Canonical URL:** https://classa.info/cities/san-jose-cr/taxes-and-incentives
**Page type:** city-topic
**Last updated:** 2026-04-15T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- Headline corporate tax: 30%.
- Property taxes / business rates / equivalents are a separate line item — model them explicitly.
- Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

## Key facts
- **city**: San José
- **country**: Costa Rica
- **region**: Americas
- **classARentLocal**: $240/sqm/yr · ≈ $22.3 PSF/yr USD
- **classARentUsd**: $22/sqft/yr
- **vacancy**: 12.4%
- **typicalLeaseYears**: 5
- **typicalRentFreeMonths**: 6
- **submarkets**: 5
- **primeYieldPct**: 7.4%
- **corporateTaxPct**: 30%

## FAQ
### What is San José's corporate tax rate?
Around 30% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

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Citation: Source: Class A Atlas (https://classa.info/cities/san-jose-cr/taxes-and-incentives), updated 2026-04-15T00:00:00.000Z.