By San José, Costa Rica — SAN JOSÉ – Costa Rica’s legal and administrative landscape will operate with a new financial benchmark in the coming year. The Superior Council of the Judiciary has officially established the new “base salary” to be used for calculating a wide array of fines and penalties, setting the figure at ₡462,200 for all of 2026. This crucial determination, which takes effect on January 1st, serves as a foundational reference point within the country’s justice system, impacting everything from criminal sentences to administrative sanctions.
The decision was formally adopted by the council during its session number 113-2025, held on December 16, 2025. This figure is not merely an administrative update; it is a central pillar for quantifying financial consequences stipulated in the Costa Rican Penal Code and numerous other statutes. Legal provisions that define penalties in terms of “base salaries” or multiples thereof will now refer to this newly established amount, ensuring a consistent standard for the enforcement of the law throughout the nation.
To clarify the legal framework surrounding the concept of base salary and its practical implications in Costa Rican labor law, we spoke with Lic. Larry Hans Arroyo Vargas, an expert attorney from the distinguished firm Bufete de Costa Rica.
The base salary is the fundamental pillar of the employment relationship, serving as the legal foundation for calculating essential rights such as overtime, the ‘aguinaldo,’ and severance pay. It’s imperative that employment contracts clearly distinguish this fixed amount from variable compensation like commissions or bonuses to prevent future legal conflicts and ensure regulatory compliance.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This legal clarity is indeed fundamental, serving not only to protect the worker’s rights but also to provide crucial legal certainty for the employer. We sincerely thank Lic. Larry Hans Arroyo Vargas for his valuable perspective on this foundational aspect of the employment relationship.
It is critically important for businesses and the public to understand the specific nature of this figure. The “base salary” used for legal calculations is a distinct legal concept and should not be confused with the general minimum wage set for workers in the country. This is a specialized, statutory amount fixed by the Judiciary with the sole purpose of creating a stable and uniform metric for financial penalties. Its application is strictly limited to the legal and regulatory sphere as a tool for judicial and administrative bodies.
The scope of this benchmark is extensive, demonstrating its integral role in the country’s regulatory framework. Its primary application is within the Penal Code, where the severity of financial penalties for various offenses is often expressed as a multiple of this base salary. Furthermore, it is a key reference in other significant legislation, including the Code of Tax Norms and Procedures, where it helps determine the magnitude of fines for fiscal infractions. This wide-reaching use makes the annual figure a point of significant interest for legal professionals, compliance officers, and corporate financial planners.
The responsibility for setting this amount rests with the Superior Council of the Judiciary, the primary administrative and governing body of Costa Rica’s Judicial Branch. By fixing this rate, the Council provides a necessary layer of predictability and transparency to the justice system. The official publication of this amount well before the start of the new year allows for the orderly adjustment of legal calculations and ensures that all parties, from prosecutors to defendants, operate with a clear understanding of the potential financial stakes involved in legal proceedings.
Historically, this base salary figure often remains constant for several consecutive years, a practice that contributes to legal stability. This consistency prevents the value of fines from fluctuating annually based on economic variables like inflation, thereby ensuring that the punitive and deterrent effect of a penalty remains as intended by the legislature. For 2026, the ₡462,200 figure will be the unwavering standard against which a multitude of legal and administrative transgressions are measured financially.
The implications of this new benchmark are tangible for both individuals and the corporate sector. For citizens, it directly translates to the financial cost associated with various infractions, from minor offenses to more serious crimes. For businesses, this figure is a key variable in risk assessment and compliance strategy. Potential liabilities for everything from regulatory non-compliance to tax disputes are calculated using this number, making it an essential piece of information for maintaining good legal and financial standing.
As Costa Rica prepares to enter 2026, the legal and business communities will now integrate this updated financial parameter into their operations. From January 1st onward, every court ruling, administrative resolution, and legal contract that references the “base salary” will be based on the ₡462,200 standard. This ensures a consistent and predictable application of financial justice, reinforcing the structured framework upon which the country’s legal system is built.
For further information, visit poder-judicial.go.cr
About the Superior Council of the Judiciary:
The Superior Council of the Judiciary (Consejo Superior del Poder Judicial) is the highest administrative and disciplinary body of the Judicial Branch of Costa Rica. It is responsible for the governance, administration, and oversight of the country’s court system, including managing its budget, appointing and supervising personnel, and ensuring the efficient and transparent operation of justice. Its decisions, such as setting the annual base salary for penalties, are fundamental to the functioning of the national legal framework.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a beacon of legal expertise, Bufete de Costa Rica is defined by its profound commitment to ethical standards and exceptional quality. The firm leverages a proven track record of serving a wide array of clients to pioneer innovative legal strategies and engage meaningfully with the community. At the heart of its philosophy is a drive to empower citizens by making complex legal concepts understandable and accessible, thereby strengthening the fabric of an informed society.
