vs
Cayman Islands vs Costa Rica Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Cayman Islands0%Lower
Costa Rica25%
Corporate Tax
Cayman Islands0%Lower
Costa Rica30%
Capital Gains
Cayman Islands0%Lower
Costa Rica15%
VAT / Sales Tax
Cayman Islands0%Lower
Costa Rica13%
| Category | Cayman Islands | Costa Rica |
|---|---|---|
| Tax System | No direct taxation | Territorial |
| Top Income Tax | 0% | 25% |
| Corporate Tax | 0% | 30% |
| Capital Gains | 0% | 15% |
| VAT / Sales Tax | 0% | 13% |
| Crypto Tax | No | No |
| Wealth Tax | No | No |
| Tax Treaties | 0 | 5 |
| Currency | KYD | CRC |
The bottom line: Cayman Islands vs Costa Rica
Cayman Islands 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. Cayman Islands runs a no direct taxation tax system, while Costa Rica uses a territorial one. Costa Rica has the wider tax-treaty network (5 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Cayman Islands is lower (0% vs 25%)
- Corporate tax: Cayman Islands is lower (0% vs 30%)
- Capital gains tax: Cayman Islands is lower (0% vs 15%)
- VAT / sales tax: Cayman Islands is lower (0% vs 13%)