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.
| Personal income tax progressive · top 33% | $15,456 |
| Social security 7.6% employee · capped | $4,779 |
| Total deductions | $20,235 |
| Gross income | $100,000 |
| Net take-home | $79,765 |
| 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 |
| Instrument | Canada · USD | Costa Rica · USD | Δ (CR − CA) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CAprogressive · top 33%CRdn_visa · 0% flat | $15,456 | — | −$15,456 |
| subtotal · personal income tax | $15,456 | $0 | −$15,456 |
II. Mandatory social security & health | |||
CPP 5.95% to $71,300 + CPP2 4% to $85,000 + EI 1.64% to $65,700. Combined modeled at upper cap. CA7.6% · capped C$85,000CR10.7% · uncapped | $4,779 | $10,670 | +$5,891 |
| subtotal · mandatory social security & health | $4,779 | $10,670 | +$5,891 |
| Total deductions | $20,235 | $10,670 | −$9,565 |
| Effective rate | 20.2% | 10.7% | -9.6 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $79,765 | $89,330 | +$9,565 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Canada | Costa Rica | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 72.0 | 55.0 | -17.0 pts |
Nominal net (annual) From the engine — exact | $79,765 | $89,330 | +$9,565 |
| Real net · Canada basket | $79,765 | $116,941 | +$37,176 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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