vs
South Africa vs Costa Rica Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
South Africa45%
Costa Rica25%Lower
Corporate Tax
South Africa27%Lower
Costa Rica30%
Capital Gains
South Africa18%
Costa Rica15%Lower
VAT / Sales Tax
South Africa15%
Costa Rica13%Lower
| Category | South Africa | Costa Rica |
|---|---|---|
| Tax System | Progressive | Territorial |
| Top Income Tax | 45% | 25% |
| Corporate Tax | 27% | 30% |
| Capital Gains | 18% | 15% |
| VAT / Sales Tax | 15% | 13% |
| Crypto Tax | Yes | No |
| Wealth Tax | No | No |
| Tax Treaties | 80 | 5 |
| Currency | ZAR | CRC |
The bottom line: South Africa 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. South Africa 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. South Africa has the wider tax-treaty network (80 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Costa Rica is lower (45% vs 25%)
- Corporate tax: South Africa is lower (27% vs 30%)
- Capital gains tax: Costa Rica is lower (18% vs 15%)
- VAT / sales tax: Costa Rica is lower (15% vs 13%)