Taxes on income, profits and capital gains in Costa Rica
Costa Rica: Taxes on income, profits and capital gains was 15.3% in 2024. ▲ Rising
Taxes on income, profits and capital gains in Costa Rica, 1972–2024
Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.
Analysis
The most recent figure for taxes on income, profits and capital gains in Costa Rica is 15.3%, measured in 2024.
The figure is down 3.2% on the previous year and down 2.1% over ten years.
Over the whole period, taxes on income, profits and capital gains in Costa Rica peaked at 18.5% in 1973 and was at its lowest, 8.4%, in 1992.
That places Costa Rica 122nd out of 153 countries with data for 2024, putting it in the bottom quarter.
The long-run direction has been consistently rising across the 53 years of available data.
Taxes on income, profits and capital gains in Costa Rica, year by year
| Year | % of revenue | Change |
|---|---|---|
| 1972 | 17.5% | — |
| 1973 | 18.5% | +6.1% |
| 1974 | 15.9% | -14.0% |
| 1975 | 14.5% | -8.8% |
| 1976 | 16.2% | +11.3% |
| 1977 | 17.1% | +5.7% |
| 1978 | 15.8% | -7.4% |
| 1979 | 14.9% | -6.0% |
| 1980 | 13.7% | -8.0% |
| 1981 | 14.6% | +6.8% |
| 1982 | 17.3% | +18.5% |
| 1983 | 16.9% | -2.5% |
| 1984 | 13.2% | -21.8% |
| 1985 | 12.7% | -4.3% |
| 1986 | 10.9% | -14.3% |
| 1987 | 9.4% | -13.1% |
| 1988 | 9.2% | -2.8% |
| 1989 | 9.2% | +0.7% |
| 1990 | 9.8% | +6.2% |
| 1991 | 8.9% | -8.6% |
| 1992 | 8.4% | -5.6% |
| 1993 | 9.7% | +14.8% |
| 1994 | 10.7% | +10.0% |
| 1995 | 11.0% | +3.4% |
| 1996 | 10.7% | -2.8% |
| 1997 | 10.8% | +0.7% |
| 1998 | 12.0% | +10.8% |
| 1999 | 14.6% | +22.0% |
| 2000 | 12.9% | -11.5% |
| 2001 | 13.6% | +4.9% |
| 2002 | 13.5% | -0.1% |
| 2003 | 14.8% | +8.9% |
| 2004 | 14.7% | -0.2% |
| 2005 | 14.8% | +0.4% |
| 2006 | 14.3% | -3.1% |
| 2007 | 15.8% | +10.5% |
| 2008 | 17.4% | +9.7% |
| 2009 | 16.6% | -4.6% |
| 2010 | 16.5% | -0.5% |
| 2011 | 15.5% | -5.8% |
| 2012 | 15.1% | -3.0% |
| 2013 | 15.6% | +3.7% |
| 2014 | 15.6% | +0.1% |
| 2015 | 15.5% | -0.8% |
| 2016 | 15.8% | +1.6% |
| 2017 | 17.4% | +10.6% |
| 2018 | 16.5% | -5.3% |
| 2019 | 15.2% | -7.7% |
| 2020 | 14.3% | -5.9% |
| 2021 | 15.7% | +9.8% |
| 2022 | 16.3% | +3.5% |
| 2023 | 15.8% | -3.0% |
| 2024 | 15.3% | -3.2% |
Costa Rica compared with similar countries
- Costa Rica's 15.3% is below the median for high income countries, which is 24.5%, 62% of the median. (55 countries reporting)
- Costa Rica's 15.3% is below the median for Latin America & Caribbean, which is 25.4%, 60% of the median. (24 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 1970s | 16.3% | 14.5% | 18.5% | 8 |
| 1980s | 12.7% | 9.2% | 17.3% | 10 |
| 1990s | 10.7% | 8.4% | 14.6% | 10 |
| 2000s | 14.8% | 12.9% | 17.4% | 10 |
| 2010s | 15.9% | 15.1% | 17.4% | 10 |
| 2020s | 15.5% | 14.3% | 16.3% | 5 |
Countries ranked near Costa Rica
- 119 Burundi 15.8% compare
- 120 Seychelles 15.8% compare
- 121 Saint Kitts and Nevis 15.5% compare
- 123 Kyrgyzstan 14.5% compare
- 124 Samoa 13.8% compare
- 125 Poland 13.4% compare
More public sector data for Costa Rica
- Democracy, annual growth rate 0 % change on previous year (2025)
- Men's universal right to vote, annual growth rate 0 % change on previous year (2025)
- Universal right to vote, annual growth rate 0 % change on previous year (2025)
- Universal right to vote in practice, annual growth rate 0 % change on previous year (2025)
- Elected parliament, annual growth rate 0 % change on previous year (2025)
- Chief executive of the government is elected, annual growth rate 0 % change on previous year (2025)
- Democracy 7 (2025)
- Chief executive of the government is elected 1 (2025)
- Elected parliament 1 (2025)
- Men's universal right to vote 1 (2025)
Frequently asked questions
- What is taxes on income, profits and capital gains in Costa Rica?
- Taxes on income, profits and capital gains in Costa Rica was 15.3% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
- What is the highest taxes on income, profits and capital gains recorded in Costa Rica?
- The highest recorded value was 18.5% in 1973.
- What is the lowest taxes on income, profits and capital gains recorded in Costa Rica?
- The lowest recorded value was 8.4% in 1992.
- How does Costa Rica rank for taxes on income, profits and capital gains?
- Costa Rica ranks 122nd out of 153 countries with data for 2024.
- Is taxes on income, profits and capital gains rising or falling in Costa Rica?
- Over the last ten years it is down 2.1%. The long-run trend across the full record is rising.
- Where does this Costa Rica data come from?
- The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.
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About this data
Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.