Costa Rica
Espagne
Costa Rica vs Espagne
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 47% |
| Corporate tax | 30% | 25% |
| Capital gains | 15% | 30% |
| VAT | 13% | 21% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Ley Beckham |
| Territorial taxation | Yes | No |
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.
Ley Beckham
Duration: 6 ans (année d'arrivée + 5 ans)
Régime fiscal spécial pour les travailleurs déplacés en Espagne. Permet d'etre imposé comme non-résident avec un taux forfaitaire de 24 % sur les revenus espagnols jusqu'à 600 000 EUR.
Cost of living
| Monthly cost (single) | 1 000 € | 1 300 € |
| Monthly cost (couple) | 1 600 € | 2 100 € |
| City center rent | 700 € | 1 050 € |
| Outside city rent | 450 € | 650 € |
Estimated total monthly budget (single, with city center rent)
Costa Rica is approximately 650 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 18°C |
| Safety | 7/10 | 8/10 |
| Health index | 67/100 | 87/100 |
| Internet | 40 Mbps | 150 Mbps |
| Timezone vs Paris | -7h | +0h |
| French-speaking community | Very small | Medium |
Settling in
| Residence permit delay | 3 months | 4 months |
| Company creation | 23 days | 14 days |
| Bank account | Moderate | Moderate |
| Political stability | 6.5/10 | 7/10 |
Summary
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))
Espagne
- Top IT: 47% | Corp. tax: 25%
- Cost of living: 1 300 €/mo
- Safety: 8/10 | Health: 87/100
- Regime: Ley Beckham (6 ans (année d'arrivée + 5 ans))
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.