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Central African Republic vs Costa Rica: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Costa Rica's (25%) by 15pp. The 200-country average is 28%: Central African Republic sits above it, Costa Rica sits below it. Central African Republic'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 four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | CR | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CF +15 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 13% | CF +6 pp |
| Capital Gains Tax | 40% | 15% | CF +25 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +15 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | 0 pp | displayed rates match |
There's no gap here — Central African Republic and Costa Rica both post a corporate tax rate of 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +6 pp | Central African Republic higher |
Between the two, Central African Republic's VAT rate (19%) tops Costa Rica's (13%) by 6pp. The 181-country average is 15%: Central African Republic sits above it, Costa Rica sits below it. Central African Republic's figure is dated 2019-01-01 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | +25 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Costa Rica's (15%) by 25pp. The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.