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.
Both Costa Rica and Georgia operate on a territorial basis, though each country's bracket structure and available regimes produce materially different outcomes. Costa Rica's top marginal rate of 25% is 5 percentage points above Georgia's 20%, making the statutory gap one of the largest variables in this comparison.
| 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 20% | $20,000 |
| Social security 2.0% employee · uncapped | $2,000 |
| Total deductions | $22,000 |
| Gross income | $100,000 |
| Net take-home | $78,000 |
On a $100k single-resident employment profile under each country's default schedule, Georgia produces the lower effective burden at 22.0% versus 28.3% in Costa Rica — a 6.3 percentage-point gap that compounds to roughly $6,337 of additional take-home annually. Social-security contributions also differ: Costa Rica charges 10.7% versus 2.0% in Georgia, adding a second layer to the effective-rate spread that doesn't show in the income-tax brackets alone. The gap widens at higher incomes as marginal rates diverge further; remote workers earning above $150k or $200k should run the full engine scenario with their actual figures for a more precise read.
| Instrument | Costa Rica · USD | Georgia · USD | Δ (GE − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatGEprogressive · top 20% | — | $20,000 | +$20,000 |
| subtotal · personal income tax | $0 | $20,000 | +$20,000 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedGE— | $10,670 | — | −$10,670 |
Combined social contribution CR—GE2.0% · uncapped | — | $2,000 | +$2,000 |
| subtotal · mandatory social security & health | $10,670 | $2,000 | −$8,670 |
| Total deductions | $10,670 | $22,000 | +$11,330 |
| Effective rate | 10.7% | 22.0% | 11.3 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $78,000 | −$11,330 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
Both countries offer dedicated regimes for incoming professionals: Costa Rica's Costa Rica Digital Nomad Visa (0% flat) and Georgia's Small Business Status (1% Turnover) (1% flat). The two regime rates are nearly identical (0% vs 1%), so eligibility criteria and duration will determine which is more accessible rather than the rate itself.
For a digital nomad or remote worker on a $100k income, Georgia edges Costa Rica by 6.3 percentage points on the default schedule — a real but not overwhelming difference that other variables may offset. Regime-eligible movers should check whether Costa Rica's Costa Rica Digital Nomad Visa (0%) outperforms Georgia's default 22.0% effective rate — for qualifying applicants it often does.
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