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HEAD-TO-HEAD TAX COMPARISON · 2026

COUNTRY A USA VS COUNTRY B Costa Rica

Side-by-side analysis of income tax, effective rates, and take-home pay for USA and Costa Rica in 2026.

Daniel · CountryTaxCalc Updated April 2026 Tax Comparison 2026
Calculate your take-home → See all comparisons →
OVERVIEW
US 10-37% vs Costa Rica 0% foreign income. Pensionado visa + FEIE.
Section 01

The Big Picture

Top-line rates and effective take-home for a typical earner — including income tax, social contributions, and applicable surcharges.
🇺🇸
COUNTRY A
USA
TAX RATE
10-37% + state
Progressive Federal
Federal 10-37% + state taxes
🇨🇷
COUNTRY B
Costa Rica
TAX RATE
0-25%
Progressive
0-25% progressive (territorial)
TYPICAL ANNUAL DIFFERENCE
Moving from Costa Rica → USA at $100,000
Use FEIE to exclude $126,500
That's Costa Rica popular retirement destination back in your pocket
Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges — for a single employee with no dependents.
GROSS INCOME
🇺🇸 US TAX
🇨🇷 CR TAX
SAVINGS
10-YEAR
$100,000
$12,908 federal + state
$0 Costa Rica (foreign income exempt)
Use FEIE to eliminate US tax on $100K
Save $129K federal with FEIE
💡

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🇺🇸

USA Pros & Cons

+ PROS
  • US passport freedom
  • SS/Medicare benefits
  • Dollar strength
  • Consumer protections
− CONS
  • Citizenship-based taxation
  • Federal 10-37% + state
  • FBAR/FATCA reporting
  • Global compliance
🇨🇷

Costa Rica Pros & Cons

+ PROS
  • 0% on foreign income (territorial)
  • Pensionado visa for retirees
  • Pura Vida lifestyle
  • Political stability
− CONS
  • US expats still owe IRS
  • 25% top rate on local income
  • Higher cost than other LatAm
  • Healthcare costs rising
FAQ

Frequently Asked Questions

Do US retirees in Costa Rica pay tax?

Costa Rica: 0% on foreign-source income (pensions, SS, investments). US: owe IRS globally BUT use FEIE to exclude $126.5K. Popular retirement destination with Pensionado visa.
From the brief
PT38.4%−9.6 vs. headline
CY17.8%incl. 60-day rule
AE 0.0%substance required
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