There is no VAT in Costa Rica, but there is a generally applied sales tax of 13% that, combined with excise taxes on specific consumption goods raises around half of government revenue. Income tax rates rise with reported income, beginning at 10% for annual income over Costa Rican colón 41,112,000. As of 2010, the top rate of 30% applies to people earning in excess of Costa Rican colón 82,698,000.