CR · AmericasTH · Asia
Costa Rica vs Thailand: tax rates compared
Between the two, Thailand's income tax rate (35%) tops Costa Rica's (25%) by 10pp. The 200-country average is 28%: Costa Rica sits below it, Thailand sits above it. Costa Rica's figure is dated 2025-01-01 and Thailand's 2026-02-02, 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 | TH | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | TH +10 pp |
| Corporate Tax | 30% | 20% | CR +10 pp |
| VAT | 13% | 7% | CR +6 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 |
| Thailand | 35% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Taxes on personal income) · as of 2026-02-02 |
| Difference | −10 pp | Thailand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Thailand | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops Thailand's (20%) by 10pp. The 201-country average is 22.6%: Costa Rica sits above it, Thailand 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 |
| Thailand | 7% | Source: PWC Worldwide Tax Summaries — Thailand (Corporate, Other taxes) · as of 2026-02-02 |
| Difference | +6 pp | Costa Rica higher |
Between the two, Costa Rica's VAT rate (13%) tops Thailand's (7%) by 6pp. 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Income determination) · as of 2026-02-02 |
| Difference | +15 pp | Costa Rica higher |
Between the two, Costa Rica's capital gains tax rate (15%) tops Thailand's (0%) by 15pp. The 175-country average is 10.3%: Costa Rica sits above it, Thailand 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Other taxes) · as of 2026-02-02 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and Thailand 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.