AT · EuropeCR · Americas
Austria vs Costa Rica: tax rates compared
Between the two, Austria's income tax rate (55%) tops Costa Rica's (25%) by 30pp. The 200-country average is 28%: Austria sits above it, Costa Rica sits below it.
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 | AT | CR | Difference |
|---|---|---|---|
| Income Tax | 55% | 25% | AT +30 pplargest gap |
| Corporate Tax | 23% | 30% | CR +7 pp |
| VAT | 20% | 13% | AT +7 pp |
| Capital Gains Tax | 27.5% | 15% | AT +12.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +30 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | 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 | −7 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Austria's (23%) by 7pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +7 pp | Austria higher |
Between the two, Austria's VAT rate (20%) tops Costa Rica's (13%) by 7pp. The 181-country average is 15%: Austria sits above it, Costa Rica sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | +12.5 pp | Austria higher |
Between the two, Austria's capital gains tax rate (27.5%) tops Costa Rica's (15%) by 12.5pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| 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 |
There's no gap here — Austria and Costa Rica both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.