Costa Rica
Italy
Costa Rica vs Italy
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 43% |
| Corporate tax | 30% | 24% |
| Capital gains | 15% | 26% |
| VAT | 13% | 22% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Régime Impatriati (70 % d'exonération) |
| Wealth tax | No | No |
| 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.
Régime Impatriati (70 % d'exonération)
Duration: 5 ans (prolongeable de 5 ans sous conditions)
Les travailleurs qui transferent leur résidence fiscale en Italie peuvent bénéficier d'une exonération de 70 % de leur revenu imposable (50 % depuis 2024 pour les nouveaux bénéficiaires). Seuls 30 à 50 % des revenus sont effectivement imposés, ce qui réduit considérablement la charge fiscale.
Cost of living
| Monthly cost (single) | 1 000 € | 1 200 € |
| Monthly cost (couple) | 1 600 € | 1 900 € |
| City center rent | 700 € | 900 € |
| Outside city rent | 450 € | 550 € |
| Private health insurance | 55 € | 0 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Costa Rica is approximately 400 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 15°C |
| Safety | 7/10 | 5/10 |
| Health index | 67/100 | 65/100 |
| Internet | 40 Mbps | 80 Mbps |
| Timezone vs Paris | -7h | +0h |
| French-speaking community | Very small | Small |
| Languages | Espagnol | Italien |
| Currency | Colon (CRC) | Euro (EUR) |
| Corruption index | 55/100 | 56/100 |
| Democracy index | 7.88/10 | 7.69/10 |
Settling in
| Residence permit delay | 3 months | 6 months |
| Company creation | 23 days | 11 days |
| Bank account | Moderate | Moderate |
| Political stability | 6.5/10 | 7/10 |
| Ease of business | 74th worldwide | 58th worldwide |
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))
Italy
- Top IT: 43% | Corp. tax: 24%
- Cost of living: 1 200 €/mo
- Safety: 5/10 | Health: 65/100
- Regime: Régime Impatriati (70 % d'exonération) (5 ans (prolongeable de 5 ans sous conditions))
Comparative analysis: Costa Rica vs Italy
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 43% in Italie. Corporate tax stands at 30% versus 24%. Capital gains are taxed at 15% in Costa Rica versus 26% in Italy.
Which country is cheaper to live in?
The cost of living is lower in Costa Rica. A single person spends about 1 000 EUR/month excluding rent, compared to 1 200 EUR/month in Italie. City center rent averages 700 EUR versus 900 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 65/100 for Italie.
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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.