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 36% | $36,000 |
| Social security 18.0% employee · uncapped | $18,000 |
| Total deductions | $54,000 |
| Gross income | $100,000 |
| Net take-home | $46,000 |
| Instrument | Costa Rica · USD | Uruguay · USD | Δ (UY − CR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax CRdn_visa · 0% flatUYprogressive · top 36% | — | $36,000 | +$36,000 |
| subtotal · personal income tax | $0 | $36,000 | +$36,000 |
II. Mandatory social security & health | |||
CCSS ~10.67%. CR10.7% · uncappedUY— | $10,670 | — | −$10,670 |
BPS 15% + health 3-5%. CR—UY18.0% · uncapped | — | $18,000 | +$18,000 |
| subtotal · mandatory social security & health | $10,670 | $18,000 | +$7,330 |
| Total deductions | $10,670 | $54,000 | +$43,330 |
| Effective rate | 10.7% | 54.0% | 43.3 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $89,330 | $46,000 | −$43,330 |
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 | Uruguay | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 50.0 | -5.0 pts |
Nominal net (annual) From the engine — exact | $89,330 | $46,000 | −$43,330 |
| Real net · Uruguay basket | $81,209 | $46,000 | −$35,209 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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