AZ · AsiaCR · Americas
Azerbaijan vs Costa Rica: tax rates compared
There's no gap here — Azerbaijan and Costa Rica both post an income tax rate of 25%. The 200-country average is 28%: both sit below it. Azerbaijan's figure is dated 2026-01-09 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 | AZ | CR | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 20% | 30% | CR +10 pplargest gap |
| VAT | 18% | 13% | AZ +5 pp |
| Capital Gains Tax | 14% | 15% | CR +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 25% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 20% | 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 | −10 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Azerbaijan's (20%) by 10pp. The 201-country average is 22.6%: Azerbaijan sits below it, Costa Rica sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 18% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +5 pp | Azerbaijan higher |
Between the two, Azerbaijan's VAT rate (18%) tops Costa Rica's (13%) by 5pp. The 181-country average is 15%: Azerbaijan sits above it, Costa Rica sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | −1 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Azerbaijan's (14%) by 1pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 0% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09 |
| 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 — Azerbaijan 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.