Effective tax rates - Corporate tax statistics — Effective marginal in Costa Rica
Costa Rica: Effective tax rates - Corporate tax statistics — Effective marginal was 26.01 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates - Corporate tax statistics — Effective marginal in Costa Rica, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Costa Rica recorded 26.01 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.
Compared with earlier readings it is down 2.3% on the previous year and down 84.1% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Costa Rica peaked at 165.41 Percentage of taxable income in 2018 and was at its lowest, 25.84 Percentage of taxable income, in 2022.
Costa Rica ranks 55th of 99 countries on this measure, in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in Costa Rica, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 163.63 Percentage of taxable income | — |
| 2018 | 165.41 Percentage of taxable income | +1.1% |
| 2019 | 158.94 Percentage of taxable income | -3.9% |
| 2020 | 160.35 Percentage of taxable income | +0.9% |
| 2021 | 28.04 Percentage of taxable income | -82.5% |
| 2022 | 25.84 Percentage of taxable income | -7.8% |
| 2023 | 26.27 Percentage of taxable income | +1.7% |
| 2024 | 26.62 Percentage of taxable income | +1.3% |
| 2025 | 26.01 Percentage of taxable income | -2.3% |
Costa Rica compared with similar countries
- Costa Rica's 26.01 Percentage of taxable income is above the median for high income countries, which is 20.11 Percentage of taxable income, 1.3× the median. (54 countries reporting)
- Costa Rica's 26.01 Percentage of taxable income is below the median for Latin America & Caribbean, which is 27.92 Percentage of taxable income, 93% of the median. (23 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 162.66 Percentage of taxable income | 158.94 Percentage of taxable income | 165.41 Percentage of taxable income | 3 |
| 2020s | 48.85 Percentage of taxable income | 25.84 Percentage of taxable income | 160.35 Percentage of taxable income | 6 |
Countries ranked near Costa Rica
- 52 Honduras 27.22 Percentage of taxable income compare
- 53 South Africa 26.63 Percentage of taxable income compare
- 54 Portugal 26.05 Percentage of taxable income compare
- 56 Tunisia 25.5 Percentage of taxable income compare
- 57 North Macedonia 25.34 Percentage of taxable income compare
- 58 Nicaragua 24.78 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 marginal in Costa Rica?
- Effective tax rates - corporate tax statistics — effective marginal in Costa Rica was 26.01 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 marginal recorded in Costa Rica?
- The highest recorded value was 165.41 Percentage of taxable income in 2018.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Costa Rica?
- The lowest recorded value was 25.84 Percentage of taxable income in 2022.
- How does Costa Rica rank for effective tax rates - corporate tax statistics — effective marginal?
- Costa Rica ranks 55th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Costa Rica?
- Over the last ten years it is down 84.1%. 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 marginal 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.