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Costa Rica vs Dominica: tax rates compared
Dominica's income tax rate is 10pp higher than Costa Rica's (35% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Dominica sits above it. Costa Rica's figure is dated 2025-01-01 and Dominica's 2018-01-01, 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 | CR | DM | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | DM +10 pp |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 15% | DM +2 pp |
| Capital Gains Tax | 15% | 0% | CR +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Dominica | 35% | Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01 |
| Difference | −10 pp | Dominica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Dominica | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 5pp higher than Dominica's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Dominica | 15% | Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01 |
| Difference | −2 pp | Dominica higher |
Dominica's VAT rate is 2pp higher than Costa Rica's (15% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Dominica matches the world average. Costa Rica's figure is dated 2026-06-30 and Dominica's 2006-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Dominica | 0% | Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 15pp higher than Dominica's (15% vs 0%). The 175-country average is 10.3%: Costa Rica sits above it, Dominica sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| Dominica | 0% | Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Dominica's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.