vs
Costa Rica vs Thailand Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Costa Rica25%Lower
Thailand35%
Corporate Tax
Costa Rica30%
Thailand20%Lower
Capital Gains
Costa Rica15%Lower
Thailand35%
VAT / Sales Tax
Costa Rica13%
Thailand7%Lower
| Category | Costa Rica | Thailand |
|---|---|---|
| Tax System | Territorial | Progressive |
| Top Income Tax | 25% | 35% |
| Corporate Tax | 30% | 20% |
| Capital Gains | 15% | 35% |
| VAT / Sales Tax | 13% | 7% |
| Crypto Tax | No | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 5 | 61 |
| Currency | CRC | THB |
The bottom line: Costa Rica vs Thailand
Costa Rica and Thailand are evenly matched on the four headline taxes, each coming out lower on two of them — so the better choice depends on your specific income mix. Costa Rica runs a territorial tax system, while Thailand uses a progressive one. On crypto, Costa Rica is the more favourable — it does not tax cryptocurrency gains. Thailand has the wider tax-treaty network (61 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (25% vs 35%)
- Corporate tax: Thailand is lower (30% vs 20%)
- Capital gains tax: Costa Rica is lower (15% vs 35%)
- VAT / sales tax: Thailand is lower (13% vs 7%)