Expatriation Costa Rica - tax comparison
🇨🇷

Costa Rica

VS
Expatriation Romania - tax comparison
🇷🇴

Romania

Costa Rica vs Romania

Complete comparison for your tax relocation

Data up to date as of January 15, 2025
Top income tax bracket
25%
🇨🇷 Costa Rica
vs
10%
🇷🇴 Romania
Monthly cost (single)
1 000 €
🇨🇷 Costa Rica
vs
700 €
🇷🇴 Romania
Safety
7/10
🇨🇷 Costa Rica
vs
7/10
🇷🇴 Romania

Taxation

🇨🇷Costa Rica
🇷🇴Romania
Top income tax bracket25%10%
Corporate tax30%16%
Capital gains15%10%
VAT13%21%
Tax treaty with FranceNoYes
Special regimeTaxation territorialeMicro-entreprise (1-3 % du CA)
Wealth taxNoNo
Territorial taxationYesNo
🇨🇷

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.

🇷🇴

Micro-entreprise (1-3 % du CA)

Duration: Illimitée tant que le CA reste sous 500 000 EUR

Les micro-entreprises roumaines (CA sous 500 000 EUR) peuvent opter pour un impot sur le chiffre d'affaires de 1 % (avec au moins 1 salarié) ou 3 % (sans salarié). Ce régime est extrêmement avantageux pour les sociétés de services à forte marge.

Cost of living

🇨🇷Costa Rica
🇷🇴Romania
Monthly cost (single)1 000 €700 €
Monthly cost (couple)1 600 €1 100 €
City center rent700 €450 €
Outside city rent450 €280 €
Private health insurance55 €35 €
Public healthcareAccessibleAccessible

Estimated total monthly budget (single, with city center rent)

🇨🇷 Costa Rica1 700 €/mo
🇷🇴 Romania1 150 €/mo

Romania is approximately 550 € cheaper per month in total.

Quality of life

🇨🇷Costa Rica
🇷🇴Romania
Average temperature25°C10°C
Safety7/107/10
Health index67/10056/100
Internet40 Mbps200 Mbps
Timezone vs Paris-7h+1h
French-speaking communityVery smallMedium
LanguagesEspagnolRoumain
CurrencyColon (CRC)Leu roumain (RON)
Corruption index55/10046/100
Democracy index7.88/106.43/10

Settling in

🇨🇷Costa Rica
🇷🇴Romania
Residence permit delay3 months3 months
Company creation23 days12 days
Bank accountModerateEasy
Political stability6.5/106/10
Ease of business74th worldwide55th 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))
View full profile Costa Rica
🇷🇴

Romania

  • Top IT: 10% | Corp. tax: 16%
  • Cost of living: 700 €/mo
  • Safety: 7/10 | Health: 56/100
  • Regime: Micro-entreprise (1-3 % du CA) (Illimitée tant que le CA reste sous 500 000 EUR)
View full profile Romania

Comparative analysis: Costa Rica vs Romania

Which country has lower taxes?

In terms of taxation, Roumanie is generally more advantageous. The top marginal income tax rate is 10% compared to 25% in Costa Rica. Corporate tax stands at 16% versus 30%. Capital gains are taxed at 10% in Romania versus 15% in Costa Rica.

Which country is cheaper to live in?

The cost of living is lower in Roumanie. A single person spends about 700 EUR/month excluding rent, compared to 1 000 EUR/month in Costa Rica. City center rent averages 450 EUR versus 700 EUR.

Which country is safer?

Both countries have an identical safety score of 7/10.

Related 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.