Costa Rica or Curaçao: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Costa Rica and Curaçao weigh about the same on the taxpayer.

Tax Costa Rica Curaçao Gap
Corporate income tax headline rate 30% 15% +15.0 points
Personal income tax top bracket 0% to 25% 9.75% to 46.5% −21.5 points
VAT standard rate 13% 9% +4.0 points

Detailed schedules

Corporate income tax

Costa Rica

General rate 30%
Small businesses, first bracket revenue under 119 M CRC 5%
Small businesses, next brackets progressive scale 5 to 20% 20%

Curaçao

Profit up to 500,000 XCG 15%
Profit over 500,000 XCG 22%
Aeronautics, naval, service centers, fund management 3%
Curaçao Investment Company by approval 0%
See the Costa Rica page See the Curaçao page