CR · AmericasNO · Europe
Costa Rica vs Norway: tax rates compared
Norway's income tax rate is 14.7pp higher than Costa Rica's (39.7% vs 25%). The 200-country average is 28%: Costa Rica sits below it, Norway sits above it.
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 | NO | Difference |
|---|---|---|---|
| Income Tax | 25% | 39.7% | NO +14.7 pp |
| Corporate Tax | 30% | 22% | CR +8 pp |
| VAT | 13% | 25% | NO +12 pp |
| Capital Gains Tax | 15% | 37.8% | NO +22.8 pplargest gap |
| Wealth Tax | 0% | 1.1% | NO +1.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Norway | 39.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −14.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Norway | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 8pp higher than Norway's (30% vs 22%). The 201-country average is 22.6%: Costa Rica sits above it, Norway 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 |
| Norway | 25% | Source: PWC Worldwide Tax Summaries — Norway (Corporate, Other taxes) · as of 2026-06-25 |
| Difference | −12 pp | Norway higher |
Norway's VAT rate is 12pp higher than Costa Rica's (25% vs 13%). The 181-country average is 15%: Costa Rica sits below it, Norway 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 |
| Norway | 37.8% | Source: PwC Worldwide Tax Summaries — Norway (Individual, Income determination) · as of 2026-01-20 |
| Difference | −22.8 pp | Norway higher |
Norway's capital gains tax rate is 22.8pp higher than Costa Rica's (37.8% vs 15%). 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 |
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| Difference | −1.1 pp | Norway higher |
Norway's wealth tax rate is 1.1pp higher than Costa Rica's (1.1% vs 0%). The 193-country average is 0.1%: Costa Rica sits below it, Norway sits above it.
Not covered for both countries yet: Crypto Tax.