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Costa Rica vs Luxembourg: tax rates compared
Luxembourg has an income tax rate of 45.8%, 20.8pp above Costa Rica's 25%. The 200-country average is 28%: Costa Rica sits below it, Luxembourg 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 | LU | Difference |
|---|---|---|---|
| Income Tax | 25% | 45.8% | LU +20.8 pplargest gap |
| Corporate Tax | 30% | 23.9% | CR +6.1 pp |
| VAT | 13% | 17% | LU +4 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 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −20.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +6.1 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 6.1pp above Luxembourg's 23.9%. 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 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −4 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 4pp above Costa Rica's 13%. The 181-country average is 15%: Costa Rica sits below it, Luxembourg 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 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Luxembourg's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Luxembourg 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 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Luxembourg 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.