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Costa Rica vs North Macedonia: tax rates compared
Costa Rica's income tax rate is 15pp higher than North Macedonia's (25% vs 10%). The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and North Macedonia's 2023-01-01, 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 | MK | Difference |
|---|---|---|---|
| Income Tax | 25% | 10% | CR +15 pp |
| Corporate Tax | 30% | 10% | CR +20 pplargest gap |
| VAT | 13% | 18% | MK +5 pp |
| Capital Gains Tax | 15% | 10% | CR +5 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 |
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| Difference | +15 pp | Costa Rica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| North Macedonia | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +20 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 20pp higher than North Macedonia's (30% vs 10%). The 201-country average is 22.6%: Costa Rica sits above it, North Macedonia 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 |
| North Macedonia | 18% | Source: PWC Worldwide Tax Summaries — North Macedonia (Corporate, Other taxes) · as of 2026-07-23 |
| Difference | −5 pp | North Macedonia higher |
North Macedonia's VAT rate is 5pp higher than Costa Rica's (18% vs 13%). The 181-country average is 15%: Costa Rica sits below it, North Macedonia 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 |
| North Macedonia | 10% | Source: PwC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2026-02-08 |
| Difference | +5 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 5pp higher than North Macedonia's (15% vs 10%). The 175-country average is 10.3%: Costa Rica sits above it, North Macedonia 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 |
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to North Macedonia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.