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Malawi vs Costa Rica
Tax Rate Comparison

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

🇲🇼 Malawi
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
0–35%
35% top; IMF program conditions
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16.5%
16.5% VAT maintained
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; mining sector developing
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
30%
30% CGT maintained
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~10%
MASM; pension coverage expanding
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇲🇼 MalawiDistrict & City Councils

Malawi's 28 district councils and city/town assemblies levy property rates, trading licences, and local service charges. The Malawi Revenue Authority (MRA) administers national taxes. Malawi is landlocked and one of the world's poorest countries — highly dependent on tobacco exports (declining due to health campaigns), tea, and sugar, plus significant international aid. An IMF Extended Credit Facility has been supporting fiscal consolidation. The kwacha has experienced significant depreciation, complicating tax bracket real values over time.

🇨🇷 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.

Malawi vs Costa Rica: Key Tax Differences (2026)

💰 Income Tax: 🇲🇼 Malawi has a higher top income tax rate (0–35% vs 0–25%). 🇨🇷 Costa Rica is more favourable for high earners.

🛒 VAT/Sales Tax: Malawi has a higher consumption tax (16.5% 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.

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All 🇲🇼 Malawi comparisons →All 🇨🇷 Costa Rica comparisons →