CR · AmericasCH · Europe
Costa Rica vs Switzerland: tax rates compared
Switzerland has an income tax rate of 41.4%, 16.4pp above Costa Rica's 25%. The 200-country average is 28%: Costa Rica sits below it, Switzerland 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 | CH | Difference |
|---|---|---|---|
| Income Tax | 25% | 41.4% | CH +16.4 pplargest gap |
| Corporate Tax | 30% | 19.6% | CR +10.4 pp |
| VAT | 13% | 8.1% | CR +4.9 pp |
| Capital Gains Tax | 15% | 0% | CR +15 pp |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −16.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10.4 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 10.4pp above Switzerland's 19.6%. The 201-country average is 22.6%: Costa Rica sits above it, Switzerland 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +4.9 pp | Costa Rica higher |
Costa Rica has a VAT rate of 13%, 4.9pp above Switzerland's 8.1%. The 181-country average is 15%: both sit below 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Switzerland's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Switzerland 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland has a wealth tax rate of 0.9%, 0.9pp above Costa Rica's 0%. The 193-country average is 0.1%: Costa Rica sits below it, Switzerland sits above it. Costa Rica's figure is dated 2026-06-30 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.