Costa Rica vs Austria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐จ๐ท Costa Rica โ Municipal Taxes
Costa Rica's 84 cantons (municipalities) levy the impuesto sobre bienes inmuebles (property tax at 0.25% of assessed value), business licences (patente municipal), and construction permits. The Municipalidad de San Josรฉ and other urban cantons have highest rates. National taxes are administered by the Ministry of Finance (Hacienda). Costa Rica underwent significant fiscal reform in 2018โ19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.
๐ฆ๐น Austria โ Municipal & Church Taxes
Austria's 9 Bundeslรคnder (states) do not set separate income tax rates โ this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.
Costa Rica vs Austria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฆ๐น Austria has a higher top income tax rate (0โ25% vs 0โ55%). ๐จ๐ท Costa Rica is more favourable for high earners.
๐ VAT/Sales Tax: Austria has a higher consumption tax (13% vs 10โ20%).
๐ข Corporate Tax: ๐ฆ๐น Austria offers a lower corporate rate (21% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐จ๐ท Costa Rica taxes investment gains at a lower rate (15% vs 27.5%), benefiting investors.