WorldTax Compare← All Comparisons

Democratic Republic of Congo vs Costa Rica
Tax Rate Comparison

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

🇨🇩 Democratic Republic of Congo
vs
🇨🇷 Costa Rica
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–40%
40% top; energy transition metals driving revenue hopes
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% TVA maintained
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; critical minerals fiscal regime key topic
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
30%
30% as income
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~17%
CNSS reform; social protection building slowly
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇨🇩 Democratic Republic of Congo — Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

🇨🇷 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.

⚠️ 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.

Democratic Republic of Congo vs Costa Rica: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (0–40% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (16% vs 13%).

🏢 Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).

📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

Related Comparisons

🇨🇩 Democratic Republic of Congo vs 🇦🇩 AndorraTax comparison🇨🇩 Democratic Republic of Congo vs 🇲🇨 MonacoTax comparison🇨🇩 Democratic Republic of Congo vs 🇱🇮 LiechtensteinTax comparison🇨🇩 Democratic Republic of Congo vs 🇸🇲 San MarinoTax comparison🇨🇩 Democratic Republic of Congo vs 🇧🇧 BarbadosTax comparison🇨🇩 Democratic Republic of Congo vs 🇹🇹 Trinidad and TobagoTax comparison🇨🇩 Democratic Republic of Congo vs 🇧🇸 BahamasTax comparison🇨🇩 Democratic Republic of Congo vs 🇧🇿 BelizeTax comparison🇨🇩 Democratic Republic of Congo vs 🇳🇮 NicaraguaTax comparison🇨🇩 Democratic Republic of Congo vs 🇬🇾 GuyanaTax comparison🇨🇩 Democratic Republic of Congo vs 🇸🇷 SurinameTax comparison🇨🇩 Democratic Republic of Congo vs 🇫🇯 FijiTax comparison
All 🇨🇩 Democratic Republic of Congo comparisons →All 🇨🇷 Costa Rica comparisons →