Effective tax rates for expenditure based tax incentives - Corporate in Costa Rica
Costa Rica: Effective tax rates for expenditure based tax incentives - Corporate was 27.57 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Costa Rica, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Costa Rica is 27.57 Percentage of taxable income, measured in 2025. That is the highest value across all 7 years on record.
That represents a change of unchanged over ten years.
That places Costa Rica 3rd out of 50 countries with data for 2025, putting it in the top 10%.
Effective tax rates for expenditure based tax incentives - Corporate in Costa Rica, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 27.57 Percentage of taxable income | — |
| 2020 | 27.57 Percentage of taxable income | +0.0% |
| 2021 | 27.57 Percentage of taxable income | +0.0% |
| 2022 | 27.57 Percentage of taxable income | +0.0% |
| 2023 | 27.57 Percentage of taxable income | +0.0% |
| 2024 | 27.57 Percentage of taxable income | +0.0% |
| 2025 | 27.57 Percentage of taxable income | +0.0% |
Costa Rica compared with similar countries
- Costa Rica's 27.57 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 2.2× the median. (40 countries reporting)
- Costa Rica's 27.57 Percentage of taxable income is above the median for Latin America & Caribbean, which is 25.94 Percentage of taxable income, 1.1× the median. (7 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 27.57 Percentage of taxable income | 27.57 Percentage of taxable income | 27.57 Percentage of taxable income | 1 |
| 2020s | 27.57 Percentage of taxable income | 27.57 Percentage of taxable income | 27.57 Percentage of taxable income | 6 |
Countries ranked near Costa Rica
- 1 Colombia 32.14 Percentage of taxable income compare
- 1 Türkiye 19.81 Percentage of taxable income compare
- 2 Argentina 32.12 Percentage of taxable income compare
- 2 Viet Nam 10.42 Percentage of taxable income compare
- 4 Malta 27.51 Percentage of taxable income compare
- 5 Mexico 25.94 Percentage of taxable income compare
- 6 India 22.99 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 for expenditure based tax incentives - corporate in Costa Rica?
- Effective tax rates for expenditure based tax incentives - corporate in Costa Rica was 27.57 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Costa Rica?
- The highest recorded value was 27.57 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Costa Rica?
- The lowest recorded value was 27.57 Percentage of taxable income in 2019.
- How does Costa Rica rank for effective tax rates for expenditure based tax incentives - corporate?
- Costa Rica ranks 3rd out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Costa Rica?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- 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 for expenditure based tax incentives - 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 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.