CR · AmericasKI · Oceania
Costa Rica vs Kiribati: tax rates compared
Between the two, Kiribati's income tax rate (30%) tops Costa Rica's (25%) by 5pp. The 200-country average is 28%: Costa Rica sits below it, Kiribati sits above it. Costa Rica's figure is dated 2025-01-01 and Kiribati's 2014-01-01, 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 | KI | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | KI +5 pplargest gap |
| Corporate Tax | 30% | 35% | KI +5 pp |
| VAT | 13% | 12.5% | CR +0.5 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 |
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Difference | −5 pp | Kiribati higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Difference | −5 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops Costa Rica's (30%) by 5pp. The 201-country average is 22.6%: both sit above it. Costa Rica's figure is dated 2025-01-01 and Kiribati's 2001-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Difference | +0.5 pp | Costa Rica higher |
Between the two, Costa Rica's VAT rate (13%) tops Kiribati's (12.5%) by 0.5pp. The 181-country average is 15%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Kiribati's 2024-05-31, 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 |
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Kiribati 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: Capital Gains Tax, Crypto Tax.