Head-to-head · tax residents 2026
Costa Rica or Georgia: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
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| Factor |  Costa Rica ↗ |  Georgia ↗ |
|---|---|---|
| Top personal income tax | 25% | 20% |
| Corporate tax | 30%* | 15%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 15% | 5% |
| VAT / sales tax | 13% | 18% |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Foreign income | Territorial | Worldwide |
| Headline expat regime | Territorial Taxation (Foreign-Source Exemption) | Small Business 1% |
| Cost of living (vs your country) | 59 | 33 |
| Population | 5,152,950 | 3,935,766 |
| Area | 51,100 km² | 69,700 km² |
| Population density | 101/km² | 56/km² |
| Airports (large + medium) | 17 | 12 |
| Annual tourists | 1,146,500 | 1,513,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 81 yrs | 74.7 yrs |
| Safety (homicides/100k) | 17.7 | 2 |
| Happiness (0-10) | 7.12 | 4.67 |
| Corruption index (higher = cleaner) | 57/100 | 56/100 |
| Double-tax treaties (approx) | ~4 | ~57 |
| Internet speed (median fixed) | 169 Mbps | · |
| Healthcare spend / person | $1,163 | $554 |
| Air quality (PM2.5, lower=better) | 17.7 | 18.57 |
| Time zone (approx) | UTC-6 | UTC+3 |
| Digital nomad visa | Yes | Yes |
| Official languages | 1 (Spanish) | 1 (Georgian) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Costa Rica: Standard 30% on net income. Reduced graduated 5-20% rates for small companies (gross income under ~CRC 119,174,000). Territorial base. · Georgia: Estonian-model tax on distributed profits: 15% on the grossed-up value of profit distributions and certain deemed distributions (undistributed reinvested profit is untaxed). 20% for commercial banks, credit unions, microfinance orgs and loan providers from 1 Jan 2023.
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