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Costa Rica vs Iraq: tax rates compared
Costa Rica's income tax rate is 10pp higher than Iraq's (25% vs 15%). The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Iraq's 2026-06-24, 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 | IQ | Difference |
|---|---|---|---|
| Income Tax | 25% | 15% | CR +10 pp |
| Corporate Tax | 30% | 15% | CR +15 pplargest gap |
| VAT | 13% | 0% | CR +13 pp |
| 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 |
| Iraq | 15% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | +10 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Iraq | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 15pp higher than Iraq's (30% vs 15%). The 201-country average is 22.6%: Costa Rica sits above it, Iraq sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Corporate, Other taxes) · as of 2026-06-24 |
| Difference | +13 pp | Costa Rica higher |
Costa Rica's VAT rate is 13pp higher than Iraq's (13% vs 0%). The 181-country average is 15%: both sit 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 |
| Iraq | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Iraq · as of 2025-10-01 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 15pp higher than Iraq's (15% vs 0%). The 175-country average is 10.3%: Costa Rica sits above it, Iraq sits below it. Costa Rica's figure is dated 2026-06-30 and Iraq's 2025-10-01, 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 |
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Other taxes) · as of 2026-06-24 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Iraq's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.