CL · AmericasCR · Americas
Chile vs Costa Rica: tax rates compared
Between the two, Chile's income tax rate (40%) tops Costa Rica's (25%) by 15pp. The 200-country average is 28%: Chile 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 | CL | CR | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CL +15 pplargest gap |
| Corporate Tax | 27% | 30% | CR +3 pp |
| VAT | 19% | 13% | CL +6 pp |
| Capital Gains Tax | 10% | 15% | CR +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +15 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | −3 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Chile's (27%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +6 pp | Chile higher |
Between the two, Chile's VAT rate (19%) tops Costa Rica's (13%) by 6pp. The 181-country average is 15%: Chile sits above it, Costa Rica sits below it. Chile's figure is dated 2025-12-19 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Difference | −5 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Chile's (10%) by 5pp. The 175-country average is 10.3%: Chile sits below it, Costa Rica sits above it. Chile's figure is dated 2022-02-04 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 — Chile and Costa Rica both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Costa Rica's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.