CR · AmericasLB · Asia
Costa Rica vs Lebanon: tax rates compared
Costa Rica and Lebanon share the same income tax rate: 25%. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Lebanon's 2026-07-01, 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 | LB | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 30% | 17% | CR +13 pp |
| VAT | 13% | 11% | CR +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 |
| Lebanon | 25% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Taxes on personal income) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lebanon | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +13 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 13pp above Lebanon's 17%. The 201-country average is 22.6%: Costa Rica sits above it, Lebanon 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 |
| Lebanon | 11% | Source: PWC Worldwide Tax Summaries — Lebanon (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +2 pp | Costa Rica higher |
Costa Rica has a VAT rate of 13%, 2pp above Lebanon's 11%. 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 |
| Lebanon | 0% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Income determination) · as of 2026-07-01 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Lebanon's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Lebanon sits below 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 |
| Lebanon | 0% | Source: PWC Worldwide Tax Summaries — Lebanon (Individual, Other taxes) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Lebanon share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.