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Costa Rica vs Italy
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‡ฎ๐Ÿ‡น Italy
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
23โ€“43%
3-bracket IRPEF reform targeting completion
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
13%
13% IVA maintained
No change
4โ€“22%
Digital economy VAT rules tightening
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; Pillar Two for MNCs; tech sector growing
No change
24%
Investment incentive rate (20%) extended
No change
Capital Gains Tax
Capital Gains Tax
15%
15% maintained
No change
26%
Flat 26% maintained
No change
Social Security & Payroll
Social Security / Payroll
~41.17%
High contributions; reform proposals for sustainability
No change
~40%
Pension reform adjustments continuing
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‡ฎ๐Ÿ‡น Italy โ€” Regional & Municipal Income Taxes

Italy's 20 regions levy addizionale regionale at 0.7%โ€“3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.

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 Italy: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฎ๐Ÿ‡น Italy has a higher top income tax rate (0โ€“25% vs 23โ€“43%). ๐Ÿ‡จ๐Ÿ‡ท Costa Rica is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Italy has a higher consumption tax (13% vs 4โ€“22%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฎ๐Ÿ‡น Italy offers a lower corporate rate (24% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ท Costa Rica taxes investment gains at a lower rate (15% vs 26%), benefiting investors.

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