CR · AmericasNI · Americas
Costa Rica vs Nicaragua: tax rates compared
Nicaragua has an income tax rate of 30%, 5pp above Costa Rica's 25%. The 200-country average is 28%: Costa Rica sits below it, Nicaragua sits above it. Costa Rica's figure is dated 2025-01-01 and Nicaragua's 2026-01-12, 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 | NI | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | NI +5 pplargest gap |
| Corporate Tax | 30% | 30% | match |
| VAT | 13% | 15% | NI +2 pp |
| Capital Gains Tax | 15% | 15% | match |
| 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 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −5 pp | Nicaragua higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Nicaragua share the same corporate tax rate: 30%. 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 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −2 pp | Nicaragua higher |
Nicaragua has a VAT rate of 15%, 2pp above Costa Rica's 13%. The 181-country average is 15%: Costa Rica sits below it, Nicaragua matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Nicaragua share the same capital gains tax rate: 15%. The 175-country average is 10.3%: both sit above it. Costa Rica's figure is dated 2026-06-30 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
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 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Costa Rica and Nicaragua 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.