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 50% | $34,123 |
| Social security no statutory contribution | — |
| Total deductions | $34,123 |
| Gross income | $100,000 |
| Net take-home | $65,877 |
| Instrument | Costa Rica · USD | Netherlands · USD | Δ (NL − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatNLprogressive · top 50% | — | $34,123 | +$34,123 |
| subtotal · personal income tax | $0 | $34,123 | +$34,123 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedNL— | $10,670 | — | −$10,670 |
| subtotal · mandatory social security & health | $10,670 | $0 | −$10,670 |
| Total deductions | $10,670 | $34,123 | +$23,453 |
| Effective rate | 10.7% | 34.1% | 23.5 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $65,877 | −$23,453 |
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 | Netherlands | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 75.0 | +20.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $65,877 | −$23,453 |
| Real net · Netherlands basket | $121,814 | $65,877 | −$55,937 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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