Costa Rica vs United States
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇨🇷 Costa Rica — 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 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.
🇺🇸 United States — State & Local Taxes
The U.S. has 50 states each setting their own income tax (0%–13.3%). California tops at 13.3%, while Texas, Florida, and Nevada levy no state income tax. NYC adds its own income tax (up to 3.876%). Sales taxes vary from 0% (Oregon) to over 11% combined. Property taxes are primarily local. Some states like Washington have introduced capital gains levies.
Costa Rica vs United States: Key Tax Differences (2026)
💰 Income Tax: 🇺🇸 United States has a higher top income tax rate (0–25% vs 10–37%). 🇨🇷 Costa Rica is more favourable for high earners.
🛒 VAT/Sales Tax: Costa Rica has a higher consumption tax (13% vs 0–11%).
🏢 Corporate Tax: 🇺🇸 United States offers a lower corporate rate (21% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 20%), benefiting investors.