CR · Americas ↔ DE · 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 37-country average is 43.2%: Costa Rica sits below it, Germany sits above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
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 higherlargest gap on this page |
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: OECD Tax Database — VAT/GST standard rates · as of 2023-09-01 |
| Germany | 19% | Source: OECD Tax Database — VAT/GST standard rates · as of 2023-09-01 |
| Difference | −6 pp | Germany higher |
Germany's VAT rate is 6pp higher than Costa Rica's (19% vs 13%). The 37-country average is 19.2%: both sit 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 |
| 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: Capital Gains Tax, Crypto Tax.