France vs Costa Rica
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
🇫🇷 France — Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
🇨🇷 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.
France vs Costa Rica: Key Tax Differences (2026)
💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–45% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.
🛒 VAT/Sales Tax: France has a higher consumption tax (5.5–20% vs 13%).
🏢 Corporate Tax: 🇫🇷 France offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 30%), benefiting investors.