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 20% | $20,000 |
| Social security 2.0% employee · uncapped | $2,000 |
| Total deductions | $22,000 |
| Gross income | $100,000 |
| Net take-home | $78,000 |
| 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 |
2% mandatory pension (employee) + 2% employer matching. 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. | |||
| PPP basis · NYC = 100 | Costa Rica | Georgia | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 35.0 | -20.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $78,000 | −$11,330 |
| Real net · Georgia basket | $56,846 | $78,000 | +$21,154 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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