Norway vs Costa Rica
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.
๐ณ๐ด Norway โ Municipal Taxes & Resource Rent
Norway's 15 counties and 356 municipalities set local income tax within a national band; max combined rate ~22%. Norway has unique resource rent taxes on petroleum (78%) and hydropower (67% from 2024). Wealth tax (formuesskatt) applies at 1%โ1.1% on net assets above NOK 1.7M. Dividends above a risk-free return are taxed at ~37.84% effective.
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.
Norway vs Costa Rica: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ด Norway has a higher top income tax rate (22โ47.4% vs 0โ25%). ๐จ๐ท Costa Rica is more favourable for high earners.
๐ VAT/Sales Tax: Norway has a higher consumption tax (12โ25% vs 13%).
๐ข Corporate Tax: ๐ณ๐ด Norway offers a lower corporate rate (22% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐จ๐ท Costa Rica taxes investment gains at a lower rate (15% vs 37.84%), benefiting investors.