Belgique
Costa Rica
Belgique vs Costa Rica
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 50% | 25% |
| Corporate tax | 25% | 30% |
| Capital gains | 0% | 15% |
| VAT | 21% | 13% |
| Tax treaty with France | Yes | No |
| Special regime | Statut d'impatrié (RINS) | Taxation territoriale |
| Territorial taxation | No | Yes |
Statut d'impatrié (RINS)
Duration: 5 ans + prolongation possible de 3 ans (total 8 ans)
Depuis 2022, le Régime spécial d'Imposition des Nouveaux Résidents (RINS) remplace l'ancien statut d'impatrié. Il offre une exonération de 30 % de la rémunération brute (plafonnée à 90 000 EUR/an) pour les cadres et chercheurs recrutés à l'étranger.
Taxation territoriale
Duration: Permanente (systeme territorial par défaut)
Le Costa Rica applique une imposition strictement territoriale. Seuls les revenus de source costaricaine sont imposés. Les revenus de source étrangere (freelance, dividendes, loyers étrangers) ne sont pas taxés. Le taux maximum d'IR est de 25 %, nettement inférieur aux standards européens.
Cost of living
| Monthly cost (single) | 1 400 € | 1 000 € |
| Monthly cost (couple) | 2 200 € | 1 600 € |
| City center rent | 1 000 € | 700 € |
| Outside city rent | 700 € | 450 € |
Estimated total monthly budget (single, with city center rent)
Costa Rica is approximately 700 € cheaper per month in total.
Quality of life
| Average temperature | 11°C | 25°C |
| Safety | 7/10 | 7/10 |
| Health index | 90/100 | 67/100 |
| Internet | 130 Mbps | 40 Mbps |
| Timezone vs Paris | +0h | -7h |
| French-speaking community | Large | Very small |
Settling in
| Residence permit delay | 4 months | 3 months |
| Company creation | 4 days | 23 days |
| Bank account | Easy | Moderate |
| Political stability | 7.5/10 | 6.5/10 |
Summary
Belgique
- Top IT: 50% | Corp. tax: 25%
- Cost of living: 1 400 €/mo
- Safety: 7/10 | Health: 90/100
- Regime: Statut d'impatrié (RINS) (5 ans + prolongation possible de 3 ans (total 8 ans))
Costa Rica
- Top IT: 25% | Corp. tax: 30%
- Cost of living: 1 000 €/mo
- Safety: 7/10 | Health: 67/100
- Regime: Taxation territoriale (Permanente (systeme territorial par défaut))
Other comparisons
Disclaimer
The tax information presented is based on estimates from public sources (PwC, OECD, government sources). It does not constitute tax or legal advice. Tax rules change regularly and your personal situation may significantly affect the calculation. Consult a qualified professional before making any relocation decision.