CR · AmericasIE · Europe
Costa Rica vs Ireland: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Costa Rica's (25%) by 23pp. The 200-country average is 28%: Costa Rica sits below it, Ireland 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 | IE | Difference |
|---|---|---|---|
| Income Tax | 25% | 48% | IE +23 pplargest gap |
| Corporate Tax | 30% | 12.5% | CR +17.5 pp |
| VAT | 13% | 23% | IE +10 pp |
| Capital Gains Tax | 15% | 33% | IE +18 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 |
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −23 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ireland | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17.5 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Ireland's (12.5%) by 17.5pp. The 201-country average is 22.6%: Costa Rica sits above it, Ireland 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 |
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Difference | −10 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Costa Rica's (13%) by 10pp. The 181-country average is 15%: Costa Rica sits below it, Ireland 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 |
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Difference | −18 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Costa Rica's (15%) by 18pp. 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 |
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Ireland 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: Crypto Tax.