CR · AmericasDO · Americas
Costa Rica vs Dominican Republic: tax rates compared
There's no gap here — Costa Rica and Dominican Republic both post an income tax rate of 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 | CR | DO | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 30% | 27% | CR +3 pp |
| VAT | 13% | 18% | DO +5 pp |
| Capital Gains Tax | 15% | 25% | DO +10 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 |
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Dominican Republic | 27% | 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 Dominican Republic's (27%) by 3pp. 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 |
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| Difference | −5 pp | Dominican Republic higher |
Between the two, Dominican Republic's VAT rate (18%) tops Costa Rica's (13%) by 5pp. The 181-country average is 15%: Costa Rica sits below it, Dominican Republic sits above it. Costa Rica's figure is dated 2026-06-30 and Dominican Republic's 2025-12-05, 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 |
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Difference | −10 pp | Dominican Republic higher |
Between the two, Dominican Republic's capital gains tax rate (25%) tops Costa Rica's (15%) by 10pp. The 175-country average is 10.3%: both sit above it. Costa Rica's figure is dated 2026-06-30 and Dominican Republic's 2025-12-05, so the two rates come from different data vintages.
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 |
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Dominican Republic both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Dominican Republic's 2025-12-05, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.