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New Zealand vs Costa Rica Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
New Zealand39%
Costa Rica25%Lower
Corporate Tax
New Zealand28%Lower
Costa Rica30%
Capital Gains
New Zealand0%Lower
Costa Rica15%
VAT / Sales Tax
New Zealand15%
Costa Rica13%Lower
| Category | New Zealand | Costa Rica |
|---|---|---|
| Tax System | Progressive | Territorial |
| Top Income Tax | 39% | 25% |
| Corporate Tax | 28% | 30% |
| Capital Gains | 0% | 15% |
| VAT / Sales Tax | 15% | 13% |
| Crypto Tax | Yes | No |
| Wealth Tax | No | No |
| Tax Treaties | 40 | 5 |
| Currency | NZD | CRC |
The bottom line: New Zealand vs Costa Rica
New Zealand and Costa Rica 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. New Zealand 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. New Zealand has the wider tax-treaty network (40 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (39% vs 25%)
- Corporate tax: New Zealand is lower (28% vs 30%)
- Capital gains tax: New Zealand is lower (0% vs 15%)
- VAT / sales tax: Costa Rica is lower (15% vs 13%)