Effective tax rates - Corporate tax statistics — Effective average in Costa Rica
Costa Rica: Effective tax rates - Corporate tax statistics — Effective average was 24.22 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates - Corporate tax statistics — Effective average in Costa Rica, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective average in Costa Rica is 24.22 Percentage of taxable income, measured in 2025.
That represents a change of up 0.7% on the previous year and down 70.7% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Costa Rica peaked at 83.06 Percentage of taxable income in 2018 and was at its lowest, 23.52 Percentage of taxable income, in 2022.
That places Costa Rica 48th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Costa Rica, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 82.71 Percentage of taxable income | — |
| 2018 | 83.06 Percentage of taxable income | +0.4% |
| 2019 | 82.96 Percentage of taxable income | -0.1% |
| 2020 | 83.04 Percentage of taxable income | +0.1% |
| 2021 | 23.54 Percentage of taxable income | -71.6% |
| 2022 | 23.52 Percentage of taxable income | -0.1% |
| 2023 | 23.69 Percentage of taxable income | +0.8% |
| 2024 | 24.05 Percentage of taxable income | +1.5% |
| 2025 | 24.22 Percentage of taxable income | +0.7% |
Costa Rica compared with similar countries
- Costa Rica's 24.22 Percentage of taxable income is above the median for high income countries, which is 21.64 Percentage of taxable income, 1.1× the median. (54 countries reporting)
- Costa Rica's 24.22 Percentage of taxable income is below the median for Latin America & Caribbean, which is 26.4 Percentage of taxable income, 92% of the median. (23 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 82.91 Percentage of taxable income | 82.71 Percentage of taxable income | 83.06 Percentage of taxable income | 3 |
| 2020s | 33.68 Percentage of taxable income | 23.52 Percentage of taxable income | 83.04 Percentage of taxable income | 6 |
Countries ranked near Costa Rica
- 45 Germany 24.39 Percentage of taxable income compare
- 46 Honduras 24.35 Percentage of taxable income compare
- 47 Iceland 24.29 Percentage of taxable income compare
- 49 Curaçao 23.89 Percentage of taxable income compare
- 50 Luxembourg 23.79 Percentage of taxable income compare
- 51 Sweden 23.76 Percentage of taxable income compare
More economy & growth data for Costa Rica
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.74 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 466.29 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0045 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 90.49 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 5.59 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 3.39 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0543 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,084 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 20.52 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Costa Rica?
- Effective tax rates - corporate tax statistics — effective average in Costa Rica was 24.22 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Costa Rica?
- The highest recorded value was 83.06 Percentage of taxable income in 2018.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Costa Rica?
- The lowest recorded value was 23.52 Percentage of taxable income in 2022.
- How does Costa Rica rank for effective tax rates - corporate tax statistics — effective average?
- Costa Rica ranks 48th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Costa Rica?
- Over the last ten years it is down 70.7%. The long-run trend across the full record is volatile.
- Where does this Costa Rica data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
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.