AM · AsiaCR · Americas
Armenia vs Costa Rica: tax rates compared
Costa Rica's income tax rate is 5pp higher than Armenia's (25% vs 20%). The 200-country average is 28%: both sit below it. Armenia's figure is dated 2023-01-01 and Costa Rica's 2025-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AM | CR | Difference |
|---|---|---|---|
| Income Tax | 20% | 25% | CR +5 pp |
| Corporate Tax | 18% | 30% | CR +12 pp |
| VAT | 20% | 13% | AM +7 pp |
| Capital Gains Tax | 0% | 15% | CR +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 20% | Source: EY Worldwide Personal Tax and Immigration Guide (March 2026) — Armenia · as of 2023-01-01 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −5 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 18% | 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 | −12 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 12pp higher than Armenia's (30% vs 18%). The 201-country average is 22.6%: Armenia sits below it, Costa Rica sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Armenia | 20% | Source: PWC Worldwide Tax Summaries — Armenia (Corporate, Other taxes) · as of 2026-06-30 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +7 pp | Armenia higher |
Armenia's VAT rate is 7pp higher than Costa Rica's (20% vs 13%). The 181-country average is 15%: Armenia sits above it, Costa Rica sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Armenia · as of 2025-10-01 |
| 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's capital gains tax rate is 15pp higher than Armenia's (15% vs 0%). The 175-country average is 10.3%: Armenia sits below it, Costa Rica sits above it. Armenia's figure is dated 2025-10-01 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Armenia | 0% | Source: PWC Worldwide Tax Summaries — Armenia (Net wealth/worth tax rates) · as of 2026-06-30 |
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Armenia's wealth tax rate is identical to Costa Rica's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.