AG · AmericasCR · Americas
Antigua and Barbuda vs Costa Rica: tax rates compared
Costa Rica has an income tax rate of 25%, 25pp above Antigua and Barbuda's 0%. The 200-country average is 28%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-20 and Costa Rica's 2025-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | CR | Difference |
|---|---|---|---|
| Income Tax | 0% | 25% | CR +25 pplargest gap |
| Corporate Tax | 25% | 30% | CR +5 pp |
| VAT | 17% | 13% | AG +4 pp |
| Capital Gains Tax | 0% | 15% | CR +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −25 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 5pp above Antigua and Barbuda's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +4 pp | Antigua and Barbuda higher |
Antigua and Barbuda has a VAT rate of 17%, 4pp above Costa Rica's 13%. The 181-country average is 15%: Antigua and Barbuda sits above it, Costa Rica sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | −15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Antigua and Barbuda's 0%. The 175-country average is 10.3%: Antigua and Barbuda sits below it, Costa Rica sits above it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.