CR · AmericasIT · Europe
Costa Rica vs Italy: tax rates compared
Italy's income tax rate is 22.2pp higher than Costa Rica's (47.2% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Italy 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 | IT | Difference |
|---|---|---|---|
| Income Tax | 25% | 47.2% | IT +22.2 pplargest gap |
| Corporate Tax | 30% | 27.8% | CR +2.2 pp |
| VAT | 13% | 22% | IT +9 pp |
| Capital Gains Tax | 15% | 26% | IT +11 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 |
| Italy | 47.2% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −22.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Italy | 27.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2.2 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 2.2pp higher than Italy's (30% vs 27.8%). 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 |
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Difference | −9 pp | Italy higher |
Italy's VAT rate is 9pp higher than Costa Rica's (22% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Italy 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 |
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| Difference | −11 pp | Italy higher |
Italy's capital gains tax rate is 11pp higher than Costa Rica's (26% vs 15%). The 175-country average is 10.3%: both sit above it. Costa Rica's figure is dated 2026-06-30 and Italy's 2019-01-01, 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 |
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Italy's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Italy's 2024-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.