Costa Rica vs Germany: Effective tax rates - Corporate tax statistics — Effective average

Costa Rica
24.22 Percentage of taxable income
in 2025
Germany
24.39 Percentage of taxable income
in 2025
Costa Rica rank
48th
Germany rank
45th

Effective tax rates - Corporate tax statistics — Effective average over time

  • Costa Rica
  • Germany
20406080201720212025

How they compare

Germany currently reports 24.39 Percentage of taxable income against 24.22 Percentage of taxable income in Costa Rica, a difference of 0.17 Percentage of taxable income.

The two have swapped places 1 time across 9 shared years of data; in 2017 it was Costa Rica ahead.

Costa Rica ranks 48th and Germany ranks 45th of 99 countries.

Costa Rica has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Costa Rica Germany Difference Ahead
2010s 82.91 Percentage of taxable income 27.27 Percentage of taxable income 55.64 Percentage of taxable income Costa Rica
2020s 33.68 Percentage of taxable income 25.12 Percentage of taxable income 8.56 Percentage of taxable income Costa Rica

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates - corporate tax statistics — effective average, Costa Rica or Germany?
Germany, at 24.39 Percentage of taxable income against 24.22 Percentage of taxable income in Costa Rica as of 2025.
What is the difference in effective tax rates - corporate tax statistics — effective average between Costa Rica and Germany?
0.17 Percentage of taxable income, with Germany ahead.
How many years of comparable data are there for Costa Rica and Germany?
9 years are reported by both, from 2017 to 2025.
How do Costa Rica and Germany rank globally for effective tax rates - corporate tax statistics — effective average?
Costa Rica ranks 48th and Germany ranks 45th of 99 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Effective tax rates - Corporate tax statistics — Effective average 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: Effective tax rates - Corporate tax statistics — Effective average. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/costa-rica/germany/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.