CR · AmericasLY · Africa
Costa Rica vs Libya: tax rates compared
Costa Rica has an income tax rate of 25%, 15pp above Libya's 10%. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Libya's 2026-05-31, 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 | LY | Difference |
|---|---|---|---|
| Income Tax | 25% | 10% | CR +15 pplargest gap |
| Corporate Tax | 30% | 20% | CR +10 pp |
| VAT | 13% | 0% | CR +13 pp |
| Capital Gains Tax | 15% | 0% | CR +15 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 |
| Libya | 10% | Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31 |
| Difference | +15 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Libya | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 10pp above Libya's 20%. The 201-country average is 22.6%: Costa Rica sits above it, Libya 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 |
| Libya | 0% | Source: PWC Worldwide Tax Summaries — Libya (Corporate, Other taxes) · as of 2026-05-31 |
| Difference | +13 pp | Costa Rica higher |
Costa Rica has a VAT rate of 13%, 13pp above Libya's 0%. 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 |
| Libya | 0% | Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Libya's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Libya 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 |
| Libya | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-31 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Libya 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.