Costa Rica vs Germany: Corporate income tax (CIT) - statutory and targeted small business

Costa Rica
30 Percentage of taxable income
in 2026
Germany
30.13 Percentage of taxable income
in 2026
Costa Rica rank
10th
Germany rank
9th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Costa Rica
  • Germany
0204060200020132026

How they compare

Germany currently reports 30.13 Percentage of taxable income against 30 Percentage of taxable income in Costa Rica, a difference of 0.13 Percentage of taxable income.

The two have swapped places 2 times across 27 shared years of data; in 2000 it was Germany ahead.

Costa Rica ranks 10th and Germany ranks 9th of 128 countries.

Across the 3 decades both report, Costa Rica averaged higher in 1 and Germany in 2.

Head to head by decade

Decade Costa Rica Germany Difference Ahead
2000s 30 Percentage of taxable income 38 Percentage of taxable income 8 Percentage of taxable income Germany
2010s 30 Percentage of taxable income 29.73 Percentage of taxable income 0.2706 Percentage of taxable income Costa Rica
2020s 30 Percentage of taxable income 30.02 Percentage of taxable income 0.0223 Percentage of taxable income Germany

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Costa Rica or Germany?
Germany, at 30.13 Percentage of taxable income against 30 Percentage of taxable income in Costa Rica as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Costa Rica and Germany?
0.13 Percentage of taxable income, with Germany ahead.
How many years of comparable data are there for Costa Rica and Germany?
27 years are reported by both, from 2000 to 2026.
How do Costa Rica and Germany rank globally for corporate income tax (cit) - statutory and targeted small business?
Costa Rica ranks 10th and Germany ranks 9th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Costa Rica vs Germany: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/costa-rica/germany/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.