CR · AmericasLT · Europe
Costa Rica vs Lithuania: tax rates compared
Lithuania's income tax rate is 7pp higher than Costa Rica's (32% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Lithuania 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 | LT | Difference |
|---|---|---|---|
| Income Tax | 25% | 32% | LT +7 pp |
| Corporate Tax | 30% | 16% | CR +14 pplargest gap |
| VAT | 13% | 21% | LT +8 pp |
| Capital Gains Tax | 15% | 20% | LT +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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −7 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +14 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 14pp higher than Lithuania's (30% vs 16%). The 201-country average is 22.6%: Costa Rica sits above it, Lithuania 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 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −8 pp | Lithuania higher |
Lithuania's VAT rate is 8pp higher than Costa Rica's (21% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Lithuania 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 |
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| Difference | −5 pp | Lithuania higher |
Lithuania's capital gains tax rate is 5pp higher than Costa Rica's (20% vs 15%). The 175-country average is 10.3%: both sit above 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 |
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Lithuania's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.