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Brazil vs Costa Rica Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Brazil27.5%
Costa Rica25%Lower
Corporate Tax
Brazil34%
Costa Rica30%Lower
Capital Gains
Brazil22.5%
Costa Rica15%Lower
VAT / Sales Tax
Brazil20%
Costa Rica13%Lower
| Category | Brazil | Costa Rica |
|---|---|---|
| Tax System | Progressive | Territorial |
| Top Income Tax | 27.5% | 25% |
| Corporate Tax | 34% | 30% |
| Capital Gains | 22.5% | 15% |
| VAT / Sales Tax | 20% | 13% |
| Crypto Tax | Yes | No |
| Wealth Tax | No | No |
| Tax Treaties | 37 | 5 |
| Currency | BRL | CRC |
The bottom line: Brazil vs Costa Rica
Costa Rica has the lower headline rate on 4 of the four main taxes (income, corporate, capital gains and VAT), making it the lighter-taxed of the two on paper. Brazil runs a progressive tax system, while Costa Rica uses a territorial one. On crypto, Costa Rica is the more favourable — it does not tax cryptocurrency gains. Brazil has the wider tax-treaty network (37 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (27.5% vs 25%)
- Corporate tax: Costa Rica is lower (34% vs 30%)
- Capital gains tax: Costa Rica is lower (22.5% vs 15%)
- VAT / sales tax: Costa Rica is lower (20% vs 13%)