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Costa Rica vs Belgium
Tax Rate Comparison

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

🇨🇷 Costa Rica
vs
🇧🇪 Belgium
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–25%
25% top; fiscal consolidation achieved
No change
25–45%
Arizona reform reducing top rate; lower brackets widened
-5.0pp vs 2025

VAT / GST / Sales Tax

VAT / GST / Sales Tax
13%
13% IVA maintained
No change
6–21%
Some reduced rates restructured under reform
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; Pillar Two for MNCs; tech sector growing
No change
25%
25% maintained; IP box regime continues
No change

Capital Gains Tax

Capital Gains Tax
15%
15% maintained
No change
10–33%
New flat 10% CGT on financial assets in reform
No change

Social Security & Payroll

Social Security / Payroll
~41.17%
High contributions; reform proposals for sustainability
No change
~46%
Reform targets reducing employer contributions over time
-2.0pp vs 2025
State, Regional & Local Taxes

🇨🇷 Costa RicaMunicipal 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 José and other urban cantons have highest rates. National taxes are administered by the Ministry of Finance (Hacienda). Costa Rica underwent significant fiscal reform in 2018–19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.

🇧🇪 BelgiumRegional & Municipal Income Taxes

Belgium's 3 regions (Flanders, Wallonia, Brussels) and 589 municipalities each add centimes additionnelles (additional centimes) to federal income tax. Municipal rates range from 0% to 9.5% of federal income tax, averaging ~7%. Flanders, Wallonia, and Brussels have differing property tax (précompte immobilier) rates and housing policy incentives. The withholding tax on investment income (précompte mobilier) is federal at 30%. Belgium has no inheritance tax at federal level — it's regional.

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

Costa Rica vs Belgium: Key Tax Differences (2026)

💰 Income Tax: 🇧🇪 Belgium has a higher top income tax rate (0–25% vs 25–45%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: Belgium has a higher consumption tax (13% vs 6–21%).

🏢 Corporate Tax: 🇧🇪 Belgium offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 33%), benefiting investors.

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All 🇨🇷 Costa Rica comparisons →All 🇧🇪 Belgium comparisons →