CR · Americas ↔ US · Americas
Costa Rica vs United States: tax rates compared
Between the two, United States's income tax rate (43.7%) tops Costa Rica's (25%) by 18.7pp. The 37-country average is 43.2%: Costa Rica sits below it, United States sits above it.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| United States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.7 pp | United States higherlargest gap on this page |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.4 pp | Costa Rica higher |
Between the two, Costa Rica's corporate tax rate (30%) tops United States's (25.6%) by 4.4pp. The 201-country average is 22.6%: 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 |
| United States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Costa Rica and United States 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: VAT, Capital Gains Tax, Crypto Tax.