BZ · AmericasCR · Americas
Belize vs Costa Rica: tax rates compared
Belize and Costa Rica share the same income tax rate: 25%. The 200-country average is 28%: both sit 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 | BZ | CR | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 0% | 30% | CR +30 pplargest gap |
| VAT | 12.5% | 13% | CR +0.5 pp |
| Capital Gains Tax | 0% | 15% | CR +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 25% | Source: Belize Income and Business Tax (Amendment) Act, 2024 (No. 40 of 2024) · as of 2025-01-01 |
| 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 |
|---|---|---|
| Belize | 0% | 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 | −30 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 30pp above Belize's 0%. The 201-country average is 22.6%: Belize sits below it, Costa Rica sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belize | 12.5% | Source: Belize Tax Service — General Sales Tax Act (Chapter 63, Revised Edition 2011) · as of 2011-12-31 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −0.5 pp | Costa Rica higher |
Costa Rica has a VAT rate of 13%, 0.5pp above Belize's 12.5%. The 181-country average is 15%: both sit below it. Belize's figure is dated 2011-12-31 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | Source: Belize Income and Business Tax Act (Chapter 55, Revised Edition 2020) · as of 2020-12-31 |
| 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 Belize's 0%. The 175-country average is 10.3%: Belize sits below it, Costa Rica sits above it. Belize's figure is dated 2020-12-31 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | Source: Belize Income and Business Tax Act, Chapter 55 (Government of Belize, Attorney General's Ministry) · as of 2026-07-18 |
| 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 |
Belize and Costa Rica share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.