Costa Rica Aguinaldo Calculator 2026
Last updated: January 2026
The aguinaldo in Costa Rica for 2026 equals one month of salary, calculated as the average of the 12 months from December 1 of the previous year to November 30 of the current year, according to the Labor Code. It must be paid during the first 20 days of December. The aguinaldo is completely exempt from income tax (renta) and CCSS deductions. For workers with less than one year of service, it is calculated proportionally: (total salary earned in period) ÷ 12. Costa Rica's aguinaldo is sometimes called the 'salario adicional' or 'decimotercer mes'. The amount includes regular overtime worked consistently. Domestic workers, agricultural workers, and all employees under the Labor Code are entitled to the aguinaldo.
FAQ
How much is the aguinaldo in Costa Rica?
The aguinaldo equals the average monthly salary earned from December 1 to November 30. If your salary was constant, it equals exactly one month's pay. Regular overtime and consistent commissions are included in the average calculation.
When is the aguinaldo paid in Costa Rica?
The aguinaldo must be paid during the first 20 days of December. The calculation period runs from December 1 of the previous year to November 30 of the current year. Employers who fail to pay on time face penalties from the Ministry of Labor.
Does the aguinaldo pay taxes in Costa Rica?
No. The aguinaldo is completely exempt from income tax (renta) in Costa Rica. CCSS (social security) deductions also do not apply. The worker receives 100% of the calculated amount.
How is the proportional aguinaldo calculated in Costa Rica?
For workers who did not complete the full December-November period: divide the total gross salary earned during the period by 12. For example, if you worked 6 months earning ₡500,000/month, your aguinaldo would be (₡3,000,000) ÷ 12 = ₡250,000.
Is the aguinaldo mandatory for domestic workers in Costa Rica?
Yes. All workers under the Labor Code in Costa Rica are entitled to the aguinaldo, including domestic workers, agricultural workers, temporary workers, and part-time employees. The calculation is the same — average monthly salary for the period, proportional if less than 12 months.