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Panama vs Costa Rica
2-way tax comparison for 2026
🇵🇦
Panama
South America
Territorial
🇨🇷
Costa Rica
North America
Territorial
Panama scores
Personal Tax Score88
Business Tax Score78
Costa Rica scores
Personal Tax Score78
Business Tax Score70
| Category | Panama | Costa Rica |
|---|---|---|
| Top Personal Tax Rate | 25% | 25% |
| Corporate Tax Rate | 25% | 30% |
| Capital Gains Tax | 10%% | 0-15%% |
| Foreign Income | Territorial | Territorial |
| Residency Days | 183 | 183 |
| Wealth Tax | ||
| Inheritance Tax | ||
| VAT/GST | 7% | 13% |
| Withholding (Dividends) | 10% | 0-15%% |
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