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Denmark vs Costa Rica
Tax Rate Comparison

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

🇩🇰 Denmark
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.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
~55.9%
Among world's highest; stable
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
25%
No change; EU digital VAT rules expanding
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
22%
Stable; defence spending debate may affect future rates
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
27–42%
Progressive rates maintained
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~8%
Labour market contributions stable
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇩🇰 DenmarkMunicipal Income Tax

Denmark's 98 municipalities set local income tax (kommuneskat) at ~22.8%–27.8%. The national state tax adds 15% (top bracket). Combined rates including AM contribution (8% of gross) make Denmark one of the world's highest-tax nations at ~55–56% effective top. Church tax (~0.7%) applies to members. Property value tax is nationally set.

🇨🇷 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.

⚠️ 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.

Denmark vs Costa Rica: Key Tax Differences (2026)

💰 Income Tax: 🇩🇰 Denmark has a higher top income tax rate (~55.9% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: Denmark has a higher consumption tax (25% vs 13%).

🏢 Corporate Tax: 🇩🇰 Denmark offers a lower corporate rate (22% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 42%), benefiting investors.

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