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Costa Rica vs Canada
Tax Rate Comparison

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

🇨🇷 Costa Rica
vs
🇨🇦 Canada
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–25%
25% top; fiscal consolidation achieved
No change
15–33%
Federal brackets; new govt may revisit top rates
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
13%
13% IVA maintained
No change
5–15%
GST/HST normalized after holiday period
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; Pillar Two for MNCs; tech sector growing
No change
15%
15% federal; Global Minimum Tax active
No change

Capital Gains Tax

Capital Gains Tax
15%
15% maintained
No change
~33.3%
2/3 inclusion rate maintained
No change

Social Security & Payroll

Social Security / Payroll
~41.17%
High contributions; reform proposals for sustainability
No change
~12.3%
CPP contribution rates stabilizing
No change
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.

🇨🇦 CanadaProvincial Income & Sales Taxes

Canada's 10 provinces each levy their own income tax (4%–25.75% top). Combined federal+provincial top rates exceed 50% in Quebec, Nova Scotia, and Ontario. Quebec has its own QPP and QST (9.975%). Alberta has no provincial sales tax. HST replaces GST+PST in Atlantic provinces and Ontario. Property taxes are municipal.

⚠️ 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 Canada: Key Tax Differences (2026)

💰 Income Tax: 🇨🇦 Canada has a higher top income tax rate (0–25% vs 15–33%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: Canada has a higher consumption tax (13% vs 5–15%).

🏢 Corporate Tax: 🇨🇦 Canada offers a lower corporate rate (15% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 33.3%), benefiting investors.

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All 🇨🇷 Costa Rica comparisons →All 🇨🇦 Canada comparisons →