CR · AmericasGB · Europe
Costa Rica vs United Kingdom: tax rates compared
United Kingdom's income tax rate is 20pp higher than Costa Rica's (45% vs 25%). The 200-country average is 28%: Costa Rica sits below it, United Kingdom 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 | GB | Difference |
|---|---|---|---|
| Income Tax | 25% | 45% | GB +20 pplargest gap |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 20% | GB +7 pp |
| Capital Gains Tax | 15% | 24% | GB +9 pp |
| 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −20 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Costa Rica higher |
Costa Rica's corporate tax rate is 5pp higher than United Kingdom's (30% vs 25%). 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 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | −7 pp | United Kingdom higher |
United Kingdom's VAT rate is 7pp higher than Costa Rica's (20% vs 13%). The 181-country average is 15%: Costa Rica sits below it, United Kingdom sits above it. Costa Rica's figure is dated 2026-06-30 and United Kingdom's 2025-12-24, 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −9 pp | United Kingdom higher |
United Kingdom's capital gains tax rate is 9pp higher than Costa Rica's (24% vs 15%). The 175-country average is 10.3%: both sit above it. Costa Rica's figure is dated 2026-06-30 and United Kingdom's 2024-10-30, so the two rates come from different data vintages.
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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
Costa Rica's wealth tax rate is identical to United Kingdom's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Costa Rica's figure is dated 2026-06-30 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.