CR · AmericasMV · Asia

Costa Rica vs Maldives: tax rates compared

Between the two, Costa Rica's income tax rate (25%) tops Maldives's (15%) by 10pp. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Maldives's 2020-01-01, so the two rates come from different data vintages.

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

At a glance

0102030405060Income15%25%Corporate15%30%VAT8%13%Wealth Tax0%
four shared taxes, side by side
Tax CR MVDifference
Income Tax25%15%CR +10 pp
Corporate Tax30%15%CR +15 pplargest gap
VAT13%8%CR +5 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Costa Rica25%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference+10 ppCosta Rica higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Costa Rica30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+15 ppCosta Rica higher

Between the two, Costa Rica's corporate tax rate (30%) tops Maldives's (15%) by 15pp. The 201-country average is 22.6%: Costa Rica sits above it, Maldives sits below it.

VAT

VAT, side by side
CountryRateSource
Costa Rica13%Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30
Maldives8%Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01
Difference+5 ppCosta Rica higher

Between the two, Costa Rica's VAT rate (13%) tops Maldives's (8%) by 5pp. The 181-country average is 15%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Maldives's 2023-01-01, so the two rates come from different data vintages.

Wealth Tax

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
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Costa Rica and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.