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Costa Rica vs Democratic Republic of Congo
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ท Costa Rica
vs
๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“25%
25% top; fiscal consolidation achieved
No change
0โ€“40%
40% top; energy transition metals driving revenue hopes
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
13%
13% IVA maintained
No change
16%
16% TVA maintained
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; Pillar Two for MNCs; tech sector growing
No change
30%
30%; critical minerals fiscal regime key topic
No change
Capital Gains Tax
Capital Gains Tax
15%
15% maintained
No change
30%
30% as income
No change
Social Security & Payroll
Social Security / Payroll
~41.17%
High contributions; reform proposals for sustainability
No change
~17%
CNSS reform; social protection building slowly
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ท 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 2018โ€“19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.

๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo โ€” Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth โ€” cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Gรฉnรฉrale des Impรดts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Costa Rica vs Democratic Republic of Congo: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡จ๐Ÿ‡ฉ Democratic Republic of Congo has a higher top income tax rate (0โ€“25% vs 0โ€“40%). ๐Ÿ‡จ๐Ÿ‡ท Costa Rica is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (13% vs 16%).

๐Ÿข Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ท Costa Rica taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

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