TaxAtlas

2-way tax comparison for 2026

Panama vs Costa Rica

Panama

South America

88
Personal Tax Score
78
Business Tax Score

Costa Rica

North America

78
Personal Tax Score
70
Business Tax Score

Tax, side by side

🇵🇦 Panama
🇨🇷 Costa Rica
Top Personal Tax Rate
25%
25%
Corporate Tax Rate
25%Lower
30%
Capital Gains Tax
10%
0-15%Lower
Dividend Tax
10%
0-15%Lower
Foreign Income
Territorial
Territorial
Residency Days
183 days
183 days
Wealth Tax
None
None
Inheritance Tax
None
None
VAT/GST
7%Lower
13%
Withholding (Dividends)
10%
0-15%
The Atlas · membership by intakeWhich of these actually fits you?Take the 12-question intake and get a dossier built around your situation, not just Panama vs Costa Rica — plus the member playbooks on residency, company structure and transition traps.

Living there, side by side

Live score (tax + life)
73/100
68/100
Main expat city
Panama City
San José (Central Valley)
Monthly budget (one person)
~$2,600
~$2,300
Safety
58/100
52/100
Healthcare
72/100
75/100
English
50/100
55/100
Internet
200 Mbps
110 Mbps
Newcomer regime
None
None

Live scores and quality-of-life ratings from the best places to live ranking. Editorial composite ratings; verify before relocating.

🇵🇦
View full Panama guide
🇨🇷
View full Costa Rica guide

The Atlas · membership by intake

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Answer 12 quick questions and the Atlas builds your personal dossier: whether Panama or Costa Rica actually fits you, where your company should sit, the regimes you could qualify for and the traps for your situation.

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