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Monaco vs Costa Rica
Tax Rate Comparison

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

🇲🇨 Monaco
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%
No personal income tax maintained
No change
0–25%
25% top; fiscal consolidation achieved
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
French VAT: 20% standard
No change
13%
13% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
33.33%
33.33% qualifying profits; Pillar Two top-up for MNCs
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT for residents
No change
15%
15% maintained
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social contributions stable; high living standards
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

🇲🇨 MonacoNo Sub-National Tax Variation

Monaco is a city-state with no sub-national taxation. Monaco has no personal income tax for residents (with limited exception for French nationals under a bilateral treaty). Corporate tax at 33.33% applies only to companies deriving more than 25% of revenue from outside Monaco. This principality between France and Italy is the world's most famous tax haven — with the world's highest per-capita millionaires. VAT is aligned with the French system.

🇨🇷 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.

Monaco vs Costa Rica: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Monaco has a higher consumption tax (20% vs 13%).

🏢 Corporate Tax: 🇨🇷 Costa Rica offers a lower corporate rate (30% vs 33.33%), which can influence business location decisions.

📈 Capital Gains: 🇲🇨 Monaco taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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All 🇲🇨 Monaco comparisons →All 🇨🇷 Costa Rica comparisons →