Costa Rica
Spain
Costa Rica vs Spain
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 47% |
| Corporate tax | 30% | 25% |
| Capital gains | 15% | 0% |
| VAT | 13% | 21% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Ley Beckham |
| Wealth tax | No | Yes |
| 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 € |
| Private health insurance | 55 € | 90 € |
| Public healthcare | Accessible | Accessible |
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 | 6/10 |
| Health index | 67/100 | 77/100 |
| Internet | 40 Mbps | 150 Mbps |
| Timezone vs Paris | -7h | +0h |
| French-speaking community | Very small | Medium |
| Languages | Espagnol | Espagnol, Catalan, Basque |
| Currency | Colon (CRC) | Euro (EUR) |
| Corruption index | 55/100 | 60/100 |
| Democracy index | 7.88/10 | 7.97/10 |
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 |
| Ease of business | 74th worldwide | 30th 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))
Spain
- Top IT: 47% | Corp. tax: 25%
- Cost of living: 1 300 €/mo
- Safety: 6/10 | Health: 77/100
- Regime: Ley Beckham (6 ans (année d'arrivée + 5 ans))
Comparative analysis: Costa Rica vs Spain
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 47% in Espagne. Corporate tax stands at 30% versus 25%. Capital gains are taxed at 0% in Spain versus 15% in Costa Rica.
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 1 300 EUR/month in Espagne. City center rent averages 700 EUR versus 1 050 EUR.
Which country is safer?
Costa Rica scores higher on safety (7/10 versus 6/10). In terms of healthcare, Espagne leads with an index of 77/100 compared to 67/100 for Costa Rica.
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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.