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Costa Rica vs Jamaica: tax rates compared
Jamaica's income tax rate is 5pp higher than Costa Rica's (30% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Jamaica 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 | JM | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | JM +5 pp |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 15% | JM +2 pp |
| Capital Gains Tax | 15% | 0% | CR +15 pplargest gap |
| 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 |
| Jamaica | 30% | Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −5 pp | Jamaica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Jamaica | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 5pp higher than Jamaica's (30% vs 25%). 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 |
| Jamaica | 15% | Source: PWC Worldwide Tax Summaries — Jamaica (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −2 pp | Jamaica higher |
Jamaica's VAT rate is 2pp higher than Costa Rica's (15% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Jamaica matches the world average. Costa Rica's figure is dated 2026-06-30 and Jamaica's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Income determination) · as of 2025-12-31 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 15pp higher than Jamaica's (15% vs 0%). The 175-country average is 10.3%: Costa Rica sits above it, Jamaica sits below it. Costa Rica's figure is dated 2026-06-30 and Jamaica's 2025-12-31, 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 |
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Jamaica'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 Jamaica's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.