vs
India vs Costa Rica Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
India42.7%
Costa Rica25%Lower
Corporate Tax
India25.2%Lower
Costa Rica30%
Capital Gains
India20%
Costa Rica15%Lower
VAT / Sales Tax
India18%
Costa Rica13%Lower
| Category | India | Costa Rica |
|---|---|---|
| Tax System | Progressive | Territorial |
| Top Income Tax | 42.7% | 25% |
| Corporate Tax | 25.2% | 30% |
| Capital Gains | 20% | 15% |
| VAT / Sales Tax | 18% | 13% |
| Crypto Tax | Yes | No |
| Wealth Tax | No | No |
| Tax Treaties | 95 | 5 |
| Currency | INR | CRC |
The bottom line: India vs Costa Rica
Costa Rica has the lower headline rate on 3 of the four main taxes (income, corporate, capital gains and VAT), making it the lighter-taxed of the two on paper. India 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. India has the wider tax-treaty network (95 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (42.7% vs 25%)
- Corporate tax: India is lower (25.2% vs 30%)
- Capital gains tax: Costa Rica is lower (20% vs 15%)
- VAT / sales tax: Costa Rica is lower (18% vs 13%)