Expatriation Costa Rica - tax comparison
🇨🇷

Costa Rica

VS
Expatriation Switzerland - tax comparison
🇨🇭

Switzerland

Costa Rica vs Switzerland

Complete comparison for your tax relocation

Data up to date as of January 15, 2025
Top income tax bracket
25%
🇨🇷 Costa Rica
vs
11.5%
🇨🇭 Switzerland
Monthly cost (single)
1 000 €
🇨🇷 Costa Rica
vs
2 800 €
🇨🇭 Switzerland
Safety
7/10
🇨🇷 Costa Rica
vs
7/10
🇨🇭 Switzerland

Taxation

🇨🇷Costa Rica
🇨🇭Switzerland
Top income tax bracket25%11.5%
Corporate tax30%8.5%
Capital gains15%0%
VAT13%8.1%
Tax treaty with FranceNoYes
Special regimeTaxation territorialeForfait fiscal (imposition d'apres la dépense)
Wealth taxNoYes
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.

🇨🇭

Forfait fiscal (imposition d'apres la dépense)

Duration: Illimitée, tant que les conditions sont remplies

Régime réservé aux ressortissants étrangers qui s'installent en Suisse sans y exercer d'activité lucrative. L'impot est calculé sur la base des dépenses annuelles du contribuable, et non sur ses revenus réels.

Cost of living

🇨🇷Costa Rica
🇨🇭Switzerland
Monthly cost (single)1 000 €2 800 €
Monthly cost (couple)1 600 €4 200 €
City center rent700 €2 000 €
Outside city rent450 €1 500 €
Private health insurance55 €350 €
Public healthcareAccessibleAccessible

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

🇨🇷 Costa Rica1 700 €/mo
🇨🇭 Switzerland4 800 €/mo

Costa Rica is approximately 3 100 € cheaper per month in total.

Quality of life

🇨🇷Costa Rica
🇨🇭Switzerland
Average temperature25°C10°C
Safety7/107/10
Health index67/10070/100
Internet40 Mbps180 Mbps
Timezone vs Paris-7h+0h
French-speaking communityVery smallLarge
LanguagesEspagnolFrançais, Allemand, Italien, Romanche
CurrencyColon (CRC)Franc suisse (CHF)
Corruption index55/10082/100
Democracy index7.88/109.14/10

Settling in

🇨🇷Costa Rica
🇨🇭Switzerland
Residence permit delay3 months12 months
Company creation23 days10 days
Bank accountModerateModerate
Political stability6.5/109.5/10
Ease of business74th worldwide36th 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
🇨🇭

Switzerland

  • Top IT: 11.5% | Corp. tax: 8.5%
  • Cost of living: 2 800 €/mo
  • Safety: 7/10 | Health: 70/100
  • Regime: Forfait fiscal (imposition d'apres la dépense) (Illimitée, tant que les conditions sont remplies)
View full profile Switzerland

Comparative analysis: Costa Rica vs Switzerland

Which country has lower taxes?

In terms of taxation, Suisse is generally more advantageous. The top marginal income tax rate is 11.5% compared to 25% in Costa Rica. Corporate tax stands at 8.5% versus 30%. Capital gains are taxed at 0% in Switzerland 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 2 800 EUR/month in Suisse. City center rent averages 700 EUR versus 2 000 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.