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 45% | $23,700 |
| Social security 22.0% employee · uncapped | $22,000 |
| Total deductions | $45,700 |
| Gross income | $100,000 |
| Net take-home | $54,300 |
| Instrument | Costa Rica · USD | France · USD | Δ (FR − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatFRprogressive · top 45% | — | $23,700 | +$23,700 |
| subtotal · personal income tax | $0 | $23,700 | +$23,700 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedFR— | $10,670 | — | −$10,670 |
CSG/CRDS 9.7% employment + employee social; total deductions 22-25%. Midpoint used. CR—FR22.0% · uncapped | — | $22,000 | +$22,000 |
| subtotal · mandatory social security & health | $10,670 | $22,000 | +$11,330 |
| Total deductions | $10,670 | $45,700 | +$35,030 |
| Effective rate | 10.7% | 45.7% | 35.0 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $54,300 | −$35,030 |
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 | France | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 73.0 | +18.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $54,300 | −$35,030 |
| Real net · France basket | $118,565 | $54,300 | −$64,265 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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