Brazil
Costa Rica
Brazil vs Costa Rica
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 27.5% | 25% |
| Corporate tax | 34% | 30% |
| Capital gains | 22.5% | 15% |
| VAT | 17% | 13% |
| Tax treaty with France | Yes | No |
| Special regime | Simples Nacional (micro et petites entreprises) | Taxation territoriale |
| Wealth tax | No | No |
| Territorial taxation | No | Yes |
Simples Nacional (micro et petites entreprises)
Duration: Illimitée tant que le CA reste dans les limites
Le Simples Nacional est un régime simplifié pour les micro et petites entreprises avec un CA annuel jusqu'à 4,8 millions BRL (environ 880 000 EUR). Les taux varient de 4 % à 33 % selon le CA et le secteur d'activité, mais incluent tous les impots et cotisations en un seul paiement.
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) | 700 € | 1 000 € |
| Monthly cost (couple) | 1 100 € | 1 600 € |
| City center rent | 500 € | 700 € |
| Outside city rent | 300 € | 450 € |
| Private health insurance | 45 € | 55 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Brazil is approximately 500 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 25°C |
| Safety | 5/10 | 7/10 |
| Health index | 60/100 | 67/100 |
| Internet | 55 Mbps | 40 Mbps |
| Timezone vs Paris | -4h | -7h |
| French-speaking community | Very small | Very small |
| Languages | Portugais | Espagnol |
| Currency | Real (BRL) | Colon (CRC) |
| Corruption index | 36/100 | 55/100 |
| Democracy index | 6.68/10 | 7.88/10 |
Settling in
| Residence permit delay | 4 months | 3 months |
| Company creation | 20 days | 23 days |
| Bank account | Difficult | Moderate |
| Political stability | 4.5/10 | 6.5/10 |
| Ease of business | 124th worldwide | 74th worldwide |
Summary
Brazil
- Top IT: 27.5% | Corp. tax: 34%
- Cost of living: 700 €/mo
- Safety: 5/10 | Health: 60/100
- Regime: Simples Nacional (micro et petites entreprises) (Illimitée tant que le CA reste dans les limites)
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))
Comparative analysis: Brazil vs Costa Rica
Which country has lower taxes?
In terms of taxation, Costa Rica is generally more advantageous. The top marginal income tax rate is 25% compared to 27.5% in Brésil. Corporate tax stands at 30% versus 34%. Capital gains are taxed at 15% in Costa Rica versus 22.5% in Brazil.
Which country is cheaper to live in?
The cost of living is lower in Brésil. A single person spends about 700 EUR/month excluding rent, compared to 1 000 EUR/month in Costa Rica. City center rent averages 500 EUR versus 700 EUR.
Which country is safer?
Costa Rica scores higher on safety (7/10 versus 5/10). In terms of healthcare, Costa Rica leads with an index of 67/100 compared to 60/100 for Brésil.
Related comparisons
More comparisons with Brazil 🇧🇷
More comparisons with Costa Rica 🇨🇷
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.