Costa Rica or Iran: which taxes less?

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

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

Iran

5.1/10

113th of 217

Tax Costa Rica Iran Gap
Corporate income tax headline rate 30% 25% +5.0 points
Personal income tax top bracket 0% to 25% 0% to 35% −10.0 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%

Iran

n/a

See the Costa Rica page See the Iran page