BO · AmericasCR · Americas
Bolivia vs Costa Rica: tax rates compared
Between the two, Costa Rica's income tax rate (25%) tops Bolivia's (13%) by 12pp. The 200-country average is 28%: both sit below it. Bolivia's figure is dated 2026-03-26 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 | BO | CR | Difference |
|---|---|---|---|
| Income Tax | 13% | 25% | CR +12 pp |
| Corporate Tax | 25% | 30% | CR +5 pp |
| VAT | 13% | 13% | match |
| Capital Gains Tax | 0% | 15% | CR +15 pplargest gap |
| Wealth Tax | 2.4% | 0% | BO +2.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Taxes on personal income) · as of 2026-03-26 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −12 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 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 |
Between the two, Costa Rica's corporate tax rate (30%) tops Bolivia's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Corporate, Other taxes) · as of 2026-03-26 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Bolivia and Costa Rica both post a VAT rate of 13%. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 0% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Income determination) · as of 2026-03-26 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | −15 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Bolivia's (0%) by 15pp. The 175-country average is 10.3%: Bolivia sits below it, Costa Rica sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 2.4% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Other taxes) · as of 2026-03-26 |
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| Difference | +2.4 pp | Bolivia higher |
Between the two, Bolivia's wealth tax rate (2.4%) tops Costa Rica's (0%) by 2.4pp. The 193-country average is 0.1%: Bolivia sits above it, Costa Rica sits below it.
Not covered for both countries yet: Crypto Tax.