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Costa Rica vs Moldova: tax rates compared
Costa Rica's income tax rate is 13pp higher than Moldova's (25% vs 12%). The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Moldova's 2026-06-24, 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 | MD | Difference |
|---|---|---|---|
| Income Tax | 25% | 12% | CR +13 pp |
| Corporate Tax | 30% | 12% | CR +18 pplargest gap |
| VAT | 13% | 20% | MD +7 pp |
| Capital Gains Tax | 15% | 12% | CR +3 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 |
| Moldova | 12% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | +13 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Moldova | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +18 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 18pp higher than Moldova's (30% vs 12%). The 201-country average is 22.6%: Costa Rica sits above it, Moldova 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 |
| Moldova | 20% | Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24 |
| Difference | −7 pp | Moldova higher |
Moldova's VAT rate is 7pp higher than Costa Rica's (20% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Moldova 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 |
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | +3 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 3pp higher than Moldova's (15% vs 12%). 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 |
| Moldova | 0% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Other taxes) · as of 2026-06-24 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Moldova's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.