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Costa Rica vs Vietnam Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Costa Rica25%Lower
Vietnam35%
Corporate Tax
Costa Rica30%
Vietnam20%Lower
Capital Gains
Costa Rica15%Lower
Vietnam20%
VAT / Sales Tax
Costa Rica13%
Vietnam10%Lower
| Category | Costa Rica | Vietnam |
|---|---|---|
| Tax System | Territorial | Progressive |
| Top Income Tax | 25% | 35% |
| Corporate Tax | 30% | 20% |
| Capital Gains | 15% | 20% |
| VAT / Sales Tax | 13% | 10% |
| Crypto Tax | No | No |
| Wealth Tax | No | No |
| Tax Treaties | 5 | 81 |
| Currency | CRC | VND |
The bottom line: Costa Rica vs Vietnam
Costa Rica and Vietnam 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 Vietnam uses a progressive one. Vietnam has the wider tax-treaty network (81 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (25% vs 35%)
- Corporate tax: Vietnam is lower (30% vs 20%)
- Capital gains tax: Costa Rica is lower (15% vs 20%)
- VAT / sales tax: Vietnam is lower (13% vs 10%)