CR · AmericasRS · Europe
Costa Rica vs Serbia: tax rates compared
Between the two, Costa Rica's income tax rate (25%) tops Serbia's (10%) by 15pp. The 200-country average is 28%: both sit below it. Costa Rica's figure is dated 2025-01-01 and Serbia's 2026-02-25, 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 25% | 10% | CR +15 pplargest gap |
| Corporate Tax | 30% | 15% | CR +15 pp |
| VAT | 13% | 20% | RS +7 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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| 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 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Serbia's (15%) by 15pp. The 201-country average is 22.6%: Costa Rica sits above it, Serbia 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 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −7 pp | Serbia higher |
Between the two, Serbia's VAT rate (20%) tops Costa Rica's (13%) by 7pp. The 181-country average is 15%: Costa Rica sits below it, Serbia 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Serbia both post a capital gains tax rate of 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 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Serbia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.