CR · AmericasDE · Europe
Costa Rica vs Germany: tax rates compared
Germany's income tax rate is 22.5pp higher than Costa Rica's (47.5% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Germany sits above 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 | DE | Difference |
|---|---|---|---|
| Income Tax | 25% | 47.5% | DE +22.5 pplargest gap |
| Corporate Tax | 30% | 30.1% | DE +0.1 pp |
| VAT | 13% | 19% | DE +6 pp |
| Capital Gains Tax | 15% | 25% | DE +10 pp |
| 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 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −22.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.1 pp | Germany higher |
Germany's corporate tax rate is 0.1pp higher than Costa Rica's (30.1% vs 30%). 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 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −6 pp | Germany higher |
Germany's VAT rate is 6pp higher than Costa Rica's (19% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Germany sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −10 pp | Germany higher |
Germany's capital gains tax rate is 10pp higher than Costa Rica's (25% vs 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 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Germany's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.