Taxes on incomes of individuals and corporations as share of GDP in Costa Rica
Costa Rica: Taxes on incomes of individuals and corporations as share of GDP was 5.3% in 2023. ▲ Rising
Taxes on incomes of individuals and corporations as share of GDP in Costa Rica, 1990–2023
Source: UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data. Measured in %.
Analysis
The most recent figure for taxes on incomes of individuals and corporations as share of gdp in Costa Rica is 5.3%, measured in 2023.
That represents a change of down 2.6% on the previous year and up 32.6% over ten years.
Over the whole period, taxes on incomes of individuals and corporations as share of gdp in Costa Rica peaked at 5.4% in 2022 and was at its lowest, 1.7%, in 1992.
Costa Rica ranks 116th of 184 countries on this measure, in the middle of the range.
The long-run direction has been consistently rising across the 34 years of available data.
Taxes on incomes of individuals and corporations as share of GDP in Costa Rica, year by year
| Year | % | Change |
|---|---|---|
| 1990 | 2.3% | — |
| 1991 | 1.7% | -26.6% |
| 1992 | 1.7% | -0.0% |
| 1993 | 2.0% | +19.8% |
| 1994 | 2.3% | +17.8% |
| 1995 | 2.3% | -1.6% |
| 1996 | 2.2% | -5.4% |
| 1997 | 2.2% | -0.7% |
| 1998 | 2.4% | +12.3% |
| 1999 | 3.1% | +29.6% |
| 2000 | 2.8% | -11.2% |
| 2001 | 3.1% | +11.5% |
| 2002 | 3.1% | +0.3% |
| 2003 | 3.4% | +8.8% |
| 2004 | 3.3% | -3.1% |
| 2005 | 3.4% | +3.2% |
| 2006 | 3.4% | +0.2% |
| 2007 | 3.8% | +12.8% |
| 2008 | 4.3% | +11.1% |
| 2009 | 3.9% | -8.3% |
| 2010 | 3.8% | -3.1% |
| 2011 | 3.8% | +1.4% |
| 2012 | 3.8% | -2.0% |
| 2013 | 4.0% | +6.1% |
| 2014 | 3.9% | -2.2% |
| 2015 | 4.1% | +6.1% |
| 2016 | 4.4% | +6.9% |
| 2017 | 4.5% | +3.0% |
| 2018 | 4.7% | +3.7% |
| 2019 | 4.9% | +3.9% |
| 2020 | 4.5% | -7.7% |
| 2021 | 5.1% | +13.1% |
| 2022 | 5.4% | +6.0% |
| 2023 | 5.3% | -2.6% |
Costa Rica compared with similar countries
- Costa Rica's 5.3% is below the median for high income countries, which is 10.0%, 53% of the median. (63 countries reporting)
- Costa Rica's 5.3% is below the median for Latin America & Caribbean, which is 5.8%, 90% of the median. (32 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 1990s | 2.2% | 1.7% | 3.1% | 10 |
| 2000s | 3.4% | 2.8% | 4.3% | 10 |
| 2010s | 4.2% | 3.8% | 4.9% | 10 |
| 2020s | 5.1% | 4.5% | 5.4% | 4 |
Countries ranked near Costa Rica
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 taxes on incomes of individuals and corporations as share of gdp in Costa Rica?
- Taxes on incomes of individuals and corporations as share of gdp in Costa Rica was 5.3% in 2023, according to UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data.
- What is the highest taxes on incomes of individuals and corporations as share of gdp recorded in Costa Rica?
- The highest recorded value was 5.4% in 2022.
- What is the lowest taxes on incomes of individuals and corporations as share of gdp recorded in Costa Rica?
- The lowest recorded value was 1.7% in 1992.
- How does Costa Rica rank for taxes on incomes of individuals and corporations as share of gdp?
- Costa Rica ranks 116th out of 184 countries with data for 2023.
- Is taxes on incomes of individuals and corporations as share of gdp rising or falling in Costa Rica?
- Over the last ten years it is up 32.6%. The long-run trend across the full record is rising.
- Where does this Costa Rica data come from?
- The figures come from UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data, published as part of Taxes on incomes of individuals and corporations as share of GDP. Statizoid updates them automatically from the source API.
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About this data
Tax revenue on incomes, profits and capital gains divided by gross domestic product, expressed as a percentage.