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Costa Rica vs Australia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ท Costa Rica
vs
๐Ÿ‡ฆ๐Ÿ‡บ Australia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“25%
25% top; fiscal consolidation achieved
No change
0โ€“45%
+ 2% Medicare; thresholds indexed to CPI
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
13%
13% IVA maintained
No change
10%
No change planned
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; Pillar Two for MNCs; tech sector growing
No change
25โ€“30%
Stable; Pillar Two active for large MNCs
No change
Capital Gains Tax
Capital Gains Tax
15%
15% maintained
No change
0โ€“22.5%
50% discount maintained
No change
Social Security & Payroll
Social Security / Payroll
~41.17%
High contributions; reform proposals for sustainability
No change
12%
12% super guarantee; target rate reached
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ท Costa Rica โ€” Municipal Taxes

Costa Rica's 84 cantons (municipalities) levy the impuesto sobre bienes inmuebles (property tax at 0.25% of assessed value), business licences (patente municipal), and construction permits. The Municipalidad de San Josรฉ and other urban cantons have highest rates. National taxes are administered by the Ministry of Finance (Hacienda). Costa Rica underwent significant fiscal reform in 2018โ€“19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.

๐Ÿ‡ฆ๐Ÿ‡บ Australia โ€” State & Territory Taxes

Australia's 6 states and 2 territories levy payroll tax (4.75%โ€“6.85%), stamp duty on property, and land tax on investment properties. There is no state income tax โ€” income tax is federal only. The Stage 3 tax cuts (effective July 2024) restructured brackets significantly. The ACT is progressively replacing stamp duty with broad-based land value tax. Councils levy rates on property owners.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Costa Rica vs Australia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฆ๐Ÿ‡บ Australia has a higher top income tax rate (0โ€“25% vs 0โ€“45%). ๐Ÿ‡จ๐Ÿ‡ท Costa Rica is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Costa Rica has a higher consumption tax (13% vs 10%).

๐Ÿข Corporate Tax: Corporate rates are similar in both countries (30% vs 25โ€“30%).

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ท Costa Rica taxes investment gains at a lower rate (15% vs 22.5%), benefiting investors.

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