Costa Rica vs Malta: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Costa Rica
- Malta
How they compare
Costa Rica currently reports 27.57 Percentage of taxable income against 27.51 Percentage of taxable income in Malta, a difference of 0.06 Percentage of taxable income.
Across all 7 years both countries report, Costa Rica has been ahead every year.
Costa Rica ranks 3rd and Malta ranks 4th of 50 countries.
Costa Rica has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Costa Rica | Malta | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 27.57 Percentage of taxable income | 27.51 Percentage of taxable income | 0.06 Percentage of taxable income | Costa Rica |
| 2020s | 27.57 Percentage of taxable income | 27.51 Percentage of taxable income | 0.06 Percentage of taxable income | Costa Rica |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Costa Rica or Malta?
- Costa Rica, at 27.57 Percentage of taxable income against 27.51 Percentage of taxable income in Malta as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Costa Rica and Malta?
- 0.06 Percentage of taxable income, with Costa Rica ahead.
- How many years of comparable data are there for Costa Rica and Malta?
- 7 years are reported by both, from 2019 to 2025.
- How do Costa Rica and Malta rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Costa Rica ranks 3rd and Malta ranks 4th of 50 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.