Costa Rica vs Luxembourg: Personal income tax (PIT) - top statutory and marginal tax rate — Top
Personal income tax (PIT) - top statutory and marginal tax rate — Top over time
- Costa Rica
- Luxembourg
How they compare
Costa Rica currently reports 5.97 Factor of average annual wage against 3.26 Factor of average annual wage in Luxembourg, a difference of 2.71 Factor of average annual wage.
That makes Costa Rica's figure about 1.8 times Luxembourg's.
The two have swapped places 2 times across 26 shared years of data; in 2000 it was Costa Rica ahead.
Costa Rica ranks 10th and Luxembourg ranks 13th of 29 countries.
Across the 3 decades both report, Costa Rica averaged higher in 2 and Luxembourg in 1.
Head to head by decade
| Decade | Costa Rica | Luxembourg | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 2.38 Factor of average annual wage | 1.1 Factor of average annual wage | 1.29 Factor of average annual wage | Costa Rica |
| 2010s | 2.48 Factor of average annual wage | 3 Factor of average annual wage | 0.5204 Factor of average annual wage | Luxembourg |
| 2020s | 6.25 Factor of average annual wage | 3.2 Factor of average annual wage | 3.05 Factor of average annual wage | Costa Rica |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher personal income tax (pit) - top statutory and marginal tax rate — top, Costa Rica or Luxembourg?
- Costa Rica, at 5.97 Factor of average annual wage against 3.26 Factor of average annual wage in Luxembourg as of 2025.
- What is the difference in personal income tax (pit) - top statutory and marginal tax rate — top between Costa Rica and Luxembourg?
- 2.71 Factor of average annual wage, with Costa Rica ahead.
- How many years of comparable data are there for Costa Rica and Luxembourg?
- 26 years are reported by both, from 2000 to 2025.
- How do Costa Rica and Luxembourg rank globally for personal income tax (pit) - top statutory and marginal tax rate — top?
- Costa Rica ranks 10th and Luxembourg ranks 13th of 29 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household