Most of the gap is opened by United States's Foreign Earned Income Exclusion regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
Costa Rica uses a territorial system — only locally-sourced income enters the tax base, while United States taxes its citizens on worldwide income regardless of residence — a structural difference that shapes how each country treats foreign-source income. United States's top marginal rate of 37% is 12 percentage points above Costa Rica's 25%, 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 feie · 0% flat | — |
| Social security 22.9% employee · capped | $7,650 |
| Total deductions | $7,650 |
| Gross income | $100,000 |
| Net take-home | $92,350 |
On a $100k single-resident employment profile under each country's default schedule, United States produces the lower effective burden at 24.4% versus 28.3% in Costa Rica — a 4 percentage-point gap that compounds to roughly $3,975 of additional take-home annually. The 12-point spread in top statutory rates is the primary driver; above their respective thresholds, each additional dollar is taxed at 37% in United States but only 25% in Costa Rica. Social-security contributions also differ: Costa Rica charges 10.7% versus 7.6% in United States, adding a second layer to the effective-rate spread that doesn't show in the income-tax brackets alone.
| Instrument | Costa Rica · USD | United States · USD | Δ (US − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatUSfeie · 0% flat | — | — | — |
| subtotal · personal income tax | $0 | $0 | +$0 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedUS7.6% · capped $184,500 | $10,670 | $7,650 | −$3,020 |
SECA: both employer + employee portions paid by SE. CR—US15.3% · capped $184,500 | — | — | — |
| subtotal · mandatory social security & health | $10,670 | $7,650 | −$3,020 |
| Total deductions | $10,670 | $7,650 | −$3,020 |
| Effective rate | 10.7% | 7.6% | -3.0 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $92,350 | +$3,020 |
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 United States's Foreign Earned Income Exclusion (0% flat). The two regime rates are nearly identical (0% vs 0%), 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, United States edges Costa Rica by 4 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 United States's default 24.4% effective rate — for qualifying applicants it often does. Costa Rica's territorial system means foreign-source income stays off the resident tax base entirely — a structural advantage for nomads paid by overseas clients that no rate comparison fully captures.
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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