CR · AmericasPW · Oceania
Costa Rica vs Palau: tax rates compared
Costa Rica's income tax rate is 13pp higher than Palau's (25% vs 12%). The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Palau's 2026-07-20, 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
| Tax | CR | PW | Difference |
|---|---|---|---|
| Income Tax | 25% | 12% | CR +13 pp |
| VAT | 13% | 10% | CR +3 pp |
| Capital Gains Tax | 15% | 0% | CR +15 pplargest gap |
| 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 |
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Difference | +13 pp | Costa Rica higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Difference | +3 pp | Costa Rica higher |
Costa Rica's VAT rate is 3pp higher than Palau's (13% vs 10%). The 181-country average is 15%: both sit below it. Costa Rica's figure is dated 2026-06-30 and Palau's 2023-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica's capital gains tax rate is 15pp higher than Palau's (15% vs 0%). The 175-country average is 10.3%: Costa Rica sits above it, Palau 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 |
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to Palau's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, Crypto Tax.