United Kingdom 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.
๐ฌ๐ง United Kingdom โ Devolved, Council & Business Rates
Scotland sets its own income tax bands (six bands; top rate 48%). Wales has limited income tax-varying powers. Northern Ireland follows UK rates. All residents pay Council Tax to local authorities (typically ยฃ1,200โยฃ4,000+/year). Business rates are set nationally but collected locally. SDLT applies to property purchases (LBTT in Scotland, LTT in Wales).
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.
United Kingdom vs Costa Rica: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฌ๐ง United Kingdom has a higher top income tax rate (0โ45% vs 0โ25%). ๐จ๐ท Costa Rica is more favourable for high earners.
๐ VAT/Sales Tax: United Kingdom has a higher consumption tax (0โ20% vs 13%).
๐ข Corporate Tax: ๐ฌ๐ง United Kingdom offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐จ๐ท Costa Rica taxes investment gains at a lower rate (15% vs 24%), benefiting investors.