CR · AmericasSC · Africa
Costa Rica vs Seychelles: tax rates compared
Between the two, Seychelles's income tax rate (30%) tops Costa Rica's (25%) by 5pp. The 200-country average is 28%: Costa Rica sits below it, Seychelles sits above it. Costa Rica's figure is dated 2025-01-01 and Seychelles's 2018-06-01, 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 | SC | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | SC +5 pp |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 15% | SC +2 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | −5 pp | Seychelles higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Seychelles's (25%) by 5pp. 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | −2 pp | Seychelles higher |
Between the two, Seychelles's VAT rate (15%) tops Costa Rica's (13%) by 2pp. The 181-country average is 15%: Costa Rica sits below it, Seychelles matches the world average. Costa Rica's figure is dated 2026-06-30 and Seychelles's 2010-01-01, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +15 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Seychelles's (0%) by 15pp. The 175-country average is 10.3%: Costa Rica sits above it, Seychelles 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Seychelles 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.