Costa Rica vs Indonesia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐จ๐ท 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 2018โ19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.
๐ฎ๐ฉ Indonesia โ Provincial & Regional Taxes
Indonesia's 38 provinces and 514 regencies/cities levy their own taxes. Provinces charge vehicle tax (Pajak Kendaraan Bermotor) at 1%โ2%, vehicle transfer tax, and fuel tax (Pajak Bahan Bakar Kendaraan). Regencies/cities levy hotel tax (10%), restaurant tax (10%), entertainment tax (0%โ75%), and land/building tax (Pajak Bumi dan Bangunan - P2). The 2022 tax reform (Harmonisasi Peraturan Perpajakan) unified many tax procedures. E-commerce platforms must now collect VAT.
Costa Rica vs Indonesia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐ฉ Indonesia has a higher top income tax rate (0โ25% vs 5โ35%). ๐จ๐ท Costa Rica is more favourable for high earners.
๐ VAT/Sales Tax: Costa Rica has a higher consumption tax (13% vs 12%).
๐ข Corporate Tax: ๐ฎ๐ฉ Indonesia offers a lower corporate rate (22% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฎ๐ฉ Indonesia taxes investment gains at a lower rate (2.5% vs 15%), benefiting investors.