The pattern of public expenditure and revenue in Costa Rica is typical of a middle income country.
According to figures prepared by the Costa Rican government for the International Monetary Fund, the basic breakdown as a percentage of GDP is as in the table below.
As of 2010, the top rate of 30% applies to people earning in excess of Costa Rican colón 82,698,000.
[3] According to the IMF[2] (the source for the table below), in most years recently Costa Rica has run fiscal deficits, but in 2007 and 2008 small surpluses were reported.
The year 2009 saw a significant decline in the state of public finances and the IMF is forecasting deficits from 2010 to 2013.