CR · AmericasGM · Africa
Costa Rica vs Gambia: tax rates compared
Costa Rica and Gambia share the same income tax rate: 25%. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Gambia'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 | GM | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 30% | 27% | CR +3 pplargest gap |
| VAT | 13% | 15% | GM +2 pp |
| Capital Gains Tax | 15% | 15% | match |
| 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 |
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| 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 |
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 3pp above Gambia's 27%. 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 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Difference | −2 pp | Gambia higher |
Gambia has a VAT rate of 15%, 2pp above Costa Rica's 13%. The 181-country average is 15%: Costa Rica sits below it, Gambia matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Gambia share the same capital gains tax rate: 15%. The 175-country average is 10.3%: both sit above 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 |
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Gambia 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.