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 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 |
| Personal income tax progressive · top 35% | $21,141 |
| Social security 11.5% employee · uncapped | $11,450 |
| Total deductions | $32,591 |
| Gross income | $100,000 |
| Net take-home | $67,409 |
| Instrument | Costa Rica · USD | Cyprus · USD | Δ (CY − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatCYprogressive · top 35% | — | $21,141 | +$21,141 |
| subtotal · personal income tax | $0 | $21,141 | +$21,141 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedCY— | $10,670 | — | −$10,670 |
Employee ~8.80% + GHS 2.65% combined (capped; cap value not in source). CR—CY11.5% · uncapped | — | $11,450 | +$11,450 |
| subtotal · mandatory social security & health | $10,670 | $11,450 | +$780 |
| Total deductions | $10,670 | $32,591 | +$21,921 |
| Effective rate | 10.7% | 32.6% | 21.9 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $67,409 | −$21,921 |
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 | Costa Rica | Cyprus | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 58.0 | +3.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $67,409 | −$21,921 |
| Real net · Cyprus basket | $94,203 | $67,409 | −$26,794 |
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