TaxGlass

CR · Americas ↔ LU · Europe

Costa Rica vs Luxembourg: tax rates compared

Luxembourg has an income tax rate of 45.8%, 20.8pp above Costa Rica's 25%. The 37-country average is 43.2%: Costa Rica sits below it, Luxembourg sits above it.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

Income Tax

0102030405060World avg 43.2%CR 25%LU 45.8%
Income Tax, side by side
CountryRateSource
Costa Rica25%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Luxembourg45.8%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−20.8 ppLuxembourg higherlargest gap on this page

Corporate Tax

0102030405060World avg 22.6%CR 30%LU 23.9%
Corporate Tax, side by side
CountryRateSource
Costa Rica30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Luxembourg23.9%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+6.1 ppCosta 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

0102030405060World avg 19.5%CR 13%LU 17%
VAT, side by side
CountryRateSource
Costa Rica13%Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30
Luxembourg17%Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13
Difference−4 ppLuxembourg higher

Luxembourg has a VAT rate of 17%, 4pp above Costa Rica's 13%. The 37-country average is 19.5%: both sit below it.

Wealth Tax

0102030405060World avg 0.1%CR 0%LU 0%
Wealth Tax, side by side
CountryRateSource
Costa Rica0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30
Luxembourg0%Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13
Difference0 ppdisplayed 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: Capital Gains Tax, Crypto Tax.