Costa Rica
Portugal
Costa Rica vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 48% |
| Corporate tax | 30% | 19% |
| Capital gains | 15% | 0% |
| VAT | 13% | 23% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| 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.
Incentivo Fiscal à Investigação Científica e Inovação (IFICI)
Duration: 10 ans
Successeur du NHR depuis 2024. Taux forfaitaire de 20 % sur les revenus portugais pour les nouveaux résidents fiscaux exerçant des activités à haute valeur ajoutée ou dans la recherche scientifique.
Cost of living
| Monthly cost (single) | 1 000 € | 1 200 € |
| Monthly cost (couple) | 1 600 € | 1 900 € |
| City center rent | 700 € | 950 € |
| Outside city rent | 450 € | 600 € |
| Private health insurance | 55 € | 80 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Costa Rica is approximately 450 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 17°C |
| Safety | 7/10 | 7/10 |
| Health index | 67/100 | 72/100 |
| Internet | 40 Mbps | 120 Mbps |
| Timezone vs Paris | -7h | -1h |
| French-speaking community | Very small | Medium |
| Languages | Espagnol | Portugais |
| Currency | Colon (CRC) | Euro (EUR) |
| Corruption index | 55/100 | 61/100 |
| Democracy index | 7.88/10 | 7.95/10 |
Settling in
| Residence permit delay | 3 months | 6 months |
| Company creation | 23 days | 5 days |
| Bank account | Moderate | Moderate |
| Political stability | 6.5/10 | 8/10 |
| Ease of business | 74th worldwide | 39th 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))
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 7/10 | Health: 72/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
Comparative analysis: Costa Rica vs Portugal
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 48% in Portugal. Corporate tax stands at 30% versus 19%. Capital gains are taxed at 0% in Portugal 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 1 200 EUR/month in Portugal. City center rent averages 700 EUR versus 950 EUR.
Which country is safer?
Both countries have an identical safety score of 7/10.
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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.