Home/Compare/Brazil vs Costa Rica · $100,000#CMP-52482
ParametersFromBrazil→ToCosta RicaGross$100,000FilingSinglePeriodFY 2026
Residency model
Edit parameters →
§ 01 · The verdict

Costa Rica leaves you with $24,864 more per year — a 38.6% net advantage over Brazil on a $100,000 gross.

Most of the gap is opened by Costa Rica's Costa Rica Digital Nomad Visa regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.

Net delta · annual
+$24,864
in favour of Costa Rica
Monthly
+$2,072
Over 5 yrs
+$124,322
Rate gap
24.9 pp
Confidence
High
BR·São PauloBRL → USD @ 0.1961

Brazil

Standard tax (no special regime)
Effective tax rate
35.5%
on $100,000 gross
Net take-home
$64,466
$5,372 / month
Statutory deductionsUSD
Personal income tax
progressive · top 28%
$24,534
Social security
11.0% employee · uncapped
$11,000
Total deductions$35,534
Gross income$100,000
Net take-home$64,466
CR·San JoséCRC → USD @ 0.0020

Costa Rica

Costa Rica Digital Nomad Visa
Effective tax rate
10.7%
on $100,000 gross
Net take-home
$89,330
$7,444 / month
Statutory deductionsUSD
Personal income tax
dn_visa · 0% flat
—
Social security
10.7% employee · uncapped
$10,670
Total deductions$10,670
Gross income$100,000
Net take-home$89,330
§ 02 · Where the paycheck goes

Flow of $100,000.

Width of each segment is its share of gross. NET segment is what crosses the finish line into the user's account.
Brazil35.5% effective
$0 → $100,000
PIT · $24,534
Social · $11,000
NET · $64,466
Costa Rica10.7% effective
$0 → $100,000
Social · $10,670
NET · $89,330
Income tax (PIT)Social chargeNet take-home
Δ net+$24,864·38.6% advantage CO
§ 03 · Full ledger

Line-item reconciliation.

All amounts USD · FY2026
InstrumentBrazil · USDCosta Rica · USDΔ (CR − BR)
I. Personal income tax
Personal income tax
BRprogressive · top 28%CRdn_visa · 0% flat
$24,534—−$24,534
subtotal · personal income tax$24,534$0−$24,534
II. Mandatory social security & health
INSS 7.5-14% capped; midpoint used.
BR11.0% · uncappedCR10.7% · uncapped
$11,000$10,670−$330
subtotal · mandatory social security & health$11,000$10,670−$330
Total deductions$35,534$10,670−$24,864
Effective rate35.5%10.7%-24.9 pp
Gross income$100,000$100,000—
Net take-home$64,466$89,330+$24,864
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply.
§ 04 · Cost-of-living adjusted · secondary

And once the paycheck has to buy something.

We treat this section as secondary — the tax model is precise; the price model is a survey instrument with wider error bars.
PPP basis · NYC = 100BrazilCosta RicaΔ
Cost-of-living index
Indicative · placeholder until COL table ships
42.055.0+13.0 pts
Nominal net (annual)
From the engine — exact
$64,466$89,330+$24,864
Real net · Brazil basket$64,466$68,216+$3,750
Real purchasing power · annual
Net take-home, re-expressed in Brazil-basket dollars.
Brazil
$64,466
nominal $64,466
Costa Rica
$68,216
nominal $89,330
Real delta · annual
+$3,750
a 5.8% advantage to Costa Rica once basket prices are normalised.
Indicative only — wider error bars than the tax model.
§ 05 · Methodology & sources

How this comparison was built.

Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.

Read the full note ↗
Brazil · source instruments
  • Personal income tax code · brackets 2026
  • Social-insurance contribution schedule 2026
  • 10% Foreign Investment Income · Captures dividends/interest from foreign investments
Costa Rica · source instruments
  • Personal income tax code · brackets 2026
  • Social-insurance contribution schedule 2026
  • Costa Rica Digital Nomad Visa · Min income $3,000/month ($4,000 with dependents); 2-year vi…
Model assumptions
  • 01.Single filer, no dependents. Joint and head-of-household calculations not yet modeled.
  • 02.Income treated as employment, not self-employed unless explicitly set.
  • 03.Special regimes assumed eligible where the headline criteria fit; otherwise the standard schedule applies.
  • 04.FX held constant at the displayed static rate across the period.
  • 05.No equity, RSU, capital gains, or carried interest.
  • 06.No treaty offsets applied — see HOME model for the US-resident case.
  • 07.Filing status assumed Single. Joint and head-of-household calculations not yet modeled.
  • 08.Tax year 2026 with 2025 transitional rates where applicable.
Last refreshed · Thu, 21 May 2026 14:04:12 GMT
Engine v0.1.0
Confidence · High (BR), High (CR)
Cite this comparison ↗
Disclaimer — Comparely publishes modelled estimates for informational purposes and does not constitute legal, tax, accounting, or immigration advice. Statutory rates, social-charge ceilings, FX, and elective regimes change. Eligibility for any special regime is subject to qualifying conditions beyond income alone. Consult a qualified adviser before acting on any figure displayed.
§ 06 · Related pairs

Other jurisdictions worth a glance.

4 pairs