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India vs Costa Rica
Tax Rate Comparison

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

🇮🇳 India
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
0–30%
Zero tax slab expanded; new regime standard
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0–28%
Further GST rationalization expected
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
22–25%
Pillar Two domestic rules being finalized
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
12.5–20%
12.5% LTCG equity; 20% property with indexation
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
24%
New social security code implementation ongoing
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇮🇳 IndiaState, Professional & GST Variation

India's 28 states levy professional tax (up to ₹2,500/year), stamp duty on property (3%–8%), and state excise on alcohol. GST has largely unified indirect taxes but petroleum products remain state-controlled. Property tax (nagar nigam) varies by city. Maharashtra, Karnataka, and Tamil Nadu have higher professional taxes.

🇨🇷 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.

India vs Costa Rica: Key Tax Differences (2026)

💰 Income Tax: 🇮🇳 India has a higher top income tax rate (0–30% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: India has a higher consumption tax (0–28% vs 13%).

🏢 Corporate Tax: 🇮🇳 India 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 20%), benefiting investors.

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