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Costa Rica vs Gibraltar: tax rates compared
Between the two, Gibraltar's income tax rate (39%) tops Costa Rica's (25%) by 14pp. The 200-country average is 28%: Costa Rica sits below it, Gibraltar sits above it. Costa Rica's figure is dated 2025-01-01 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CR | GI | Difference |
|---|---|---|---|
| Income Tax | 25% | 39% | GI +14 pp |
| Corporate Tax | 30% | 15% | CR +15 pplargest gap |
| Capital Gains Tax | 15% | 0% | CR +15 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 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | −14 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Gibraltar's (15%) by 15pp. The 201-country average is 22.6%: Costa Rica sits above it, Gibraltar sits below 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 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | +15 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Gibraltar's (0%) by 15pp. The 175-country average is 10.3%: Costa Rica sits above it, Gibraltar sits 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 |
| Gibraltar | 0% | Source: PWC Worldwide Tax Summaries — Gibraltar (Individual, Other taxes) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Gibraltar both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.