Ireland 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
🇮🇪 Ireland — Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
🇨🇷 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.
Ireland vs Costa Rica: Key Tax Differences (2026)
💰 Income Tax: 🇮🇪 Ireland has a higher top income tax rate (20–40% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.
🛒 VAT/Sales Tax: Ireland has a higher consumption tax (9–23% vs 13%).
🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇨🇷 Costa Rica taxes investment gains at a lower rate (15% vs 33%), benefiting investors.