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South Africa vs Costa Rica
Tax Rate Comparison

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

πŸ‡ΏπŸ‡¦ South Africa
vs
πŸ‡¨πŸ‡· Costa Rica
Tax Year:

πŸ’° Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
18–45%
Top rate maintained; NHI funding discussions
No change
0–25%
25% top; fiscal consolidation achieved
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
16%
VAT raised to 16% from 1 April 2026 (Budget 2025)
β–² +0.5pp vs 2025
13%
13% IVA maintained
No change
Corporate Tax Rate
Corporate Tax Rate
27%
Stable; National Health Insurance funding debate
No change
30%
30%; Pillar Two for MNCs; tech sector growing
No change
Capital Gains Tax
Capital Gains Tax
~18%
Possible review of inclusion rate
No change
15%
15% maintained
No change
Social Security & Payroll
Social Security / Payroll
~2%
NHI contribution framework being developed
No change
~41.17%
High contributions; reform proposals for sustainability
No change
State, Regional & Local Taxes

πŸ‡ΏπŸ‡¦ South Africa β€” Provincial & Municipal Taxes

South Africa's 9 provinces do not levy their own income tax β€” this is national. Municipalities levy property rates (0.5%–2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.

πŸ‡¨πŸ‡· Costa Rica β€” 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 JosΓ© and other urban cantons have highest rates. National taxes are administered by the Ministry of Finance (Hacienda). Costa Rica underwent significant fiscal reform in 2018–19 to address a fiscal deficit, converting the sales tax to a comprehensive VAT and modifying income tax.

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

South Africa vs Costa Rica: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ΏπŸ‡¦ South Africa has a higher top income tax rate (18–45% vs 0–25%). πŸ‡¨πŸ‡· Costa Rica is more favourable for high earners.

πŸ›’ VAT/Sales Tax: South Africa has a higher consumption tax (16% vs 13%).

🏒 Corporate Tax: πŸ‡ΏπŸ‡¦ South Africa offers a lower corporate rate (27% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¨πŸ‡· Costa Rica taxes investment gains at a lower rate (15% vs 18%), benefiting investors.

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