Taxes in Costa Rica

Each country’s tax code is a multifaceted system with many moving parts, and Costa Rica is no exception. The first step towards understanding the Costa Rica tax code is knowing the basics.

How does the Costa Rica tax code rank? Below, we have highlighted a number of tax rates, ranks, and measures detailing the income tax, business tax, consumption tax, property tax, and international tax systems.

Tax Data By Country

Get facts about taxes in your country and around the world.


International Tax Competitiveness Index

The Tax Foundation’ s International Tax Competitiveness Index (ITCI) measures the degree to which the 38 OECD countries’ tax systems promote competitiveness through low tax burdens on business investment and neutrality through a well-structured tax code. The ITCI considers more than 40 variables across five categories: Corporate Taxes, Individual Taxes, Consumption Taxes, Property Taxes, and International Tax Rules.

The ITCI attempts to display not only which countries provide the best tax environment for investment but also the best tax environment for workers and businesses.



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International Tax Competitiveness Index 2022

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