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 impatriate · 50% exemption | $13,457 |
| Social security 42.9% employee · capped | $9,190 |
| Total deductions | $22,647 |
| Gross income | $100,000 |
| Net take-home | $77,353 |
| Instrument | Costa Rica · USD | Italy · USD | Δ (IT − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatITimpatriate · 50% exemption | — | $13,457 | +$13,457 |
| subtotal · personal income tax | $0 | $13,457 | +$13,457 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedIT9.2% · capped €120,607 | $10,670 | $9,190 | −$1,480 |
Gestione Separata 33.72-35.03%. CR—IT33.7% · uncapped | — | — | — |
| subtotal · mandatory social security & health | $10,670 | $9,190 | −$1,480 |
| Total deductions | $10,670 | $22,647 | +$11,977 |
| Effective rate | 10.7% | 22.6% | 12.0 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $77,353 | −$11,977 |
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 | Italy | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 65.0 | +10.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $77,353 | −$11,977 |
| Real net · Italy basket | $105,572 | $77,353 | −$28,218 |
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