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Work & incomeCosta Rica

Top income tax in Costa Rica

What rate hits the top of a high salary there?

Costa Rica's top income tax is 25.00 % — #5 of 37 countries on the atlas (lower is better). Period 2025.

25.00%

Checked 8 Sept 2026Period 2025

Source: OECD Personal Income Tax rates

Among 37 countries

1 of 37 countries between 0.00 % and 2.33 %1 of 37 countries between 13.98 % and 16.31 %2 of 37 countries between 20.96 % and 23.29 %2 of 37 countries between 23.29 % and 25.62 %2 of 37 countries between 30.28 % and 32.61 %1 of 37 countries between 34.94 % and 37.27 %2 of 37 countries between 37.27 % and 39.60 %4 of 37 countries between 39.60 % and 41.93 %2 of 37 countries between 41.93 % and 44.26 %2 of 37 countries between 44.26 % and 46.59 %5 of 37 countries between 46.59 % and 48.92 %4 of 37 countries between 48.92 % and 51.25 %5 of 37 countries between 51.25 % and 53.58 %4 of 37 countries between 53.58 % and 55.90 %median 45.78 %Costa Rica: ahead of 84 % of the 37 countries with a published top income taxCosta Rica 25.00 %0.00 %55.90 %
Half of all 37 countries sit between 39.00 % and 50.00 %. Costa Rica is ahead of 84 % of them. Axis trimmed to the 2nd–98th percentile; 1 value beyond it sits in the end bars.
Rank
#5 of 37
lower is better
Ranked behind
86 %
32 of 37 countries

vs median 45.78 %: −20.78 pp (better)

The neighbourhood

#CountryTop income taxvs Costa Rica
3 Estonia22.00 %−3.00 pp
4 Czech Republic23.00 %−2.00 pp
5 Costa Rica25.00 %—
6 Slovakia25.00 %—
7 Poland32.00 %+7.00 pp

Top statutory personal income tax rate on wage income (OECD).

How to read this figure

The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.

Next, about Costa Rica

Tax on payCorporate taxTake-home pay
Top income tax, all countries ranked →Compare Costa Rica with another country →Everything about Costa Rica →
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