CR · AmericasFJ · Oceania
Costa Rica vs Fiji: tax rates compared
Costa Rica has an income tax rate of 25%, 5pp above Fiji's 20%. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Fiji's 2026-06-02, 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 | FJ | Difference |
|---|---|---|---|
| Income Tax | 25% | 20% | CR +5 pp |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 12.5% | CR +0.5 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 |
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Difference | +5 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Fiji | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 5pp above Fiji's 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 |
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Difference | +0.5 pp | Costa Rica higher |
Costa Rica has a VAT rate of 13%, 0.5pp above Fiji's 12.5%. The 181-country average is 15%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Fiji's 2025-08-01, 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 |
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Fiji's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Fiji sits below it. Costa Rica's figure is dated 2026-06-30 and Fiji's 2025-08-13, 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 |
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Fiji share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.