Head-to-head · tax residents 2026
Costa Rica or India: 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.
Tell us your country, income and net worth. The verdict above and the cost, flight time and "who wins" all update for you.
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| Factor | Costa Rica ↗ | India ↗ |
|---|---|---|
| Top personal income tax | 25% | 39% |
| Corporate tax | 30%* | 30%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 15% | 30% |
| 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) | RNOR foreign income exemption |
| Cost of living (vs your country) | 59 | 23 |
| Population | 5,152,950 | 1,463,865,525 |
| Area | 51,100 km² | 3,287,590 km² |
| Population density | 101/km² | 445/km² |
| Airports (large + medium) | 17 | 139 |
| Annual tourists | 1,146,500 | 17,914,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 81 yrs | 72.2 yrs |
| Safety (homicides/100k) | 17.7 | 2.8 |
| Happiness (0-10) | 7.12 | 3.57 |
| Corruption index (higher = cleaner) | 57/100 | 40/100 |
| Double-tax treaties (approx) | ~4 | ~94 |
| Internet speed (median fixed) | 169 Mbps | 61 Mbps |
| Healthcare spend / person | $1,163 | $85 |
| Air quality (PM2.5, lower=better) | 17.7 | 54.05 |
| Time zone (approx) | UTC-6 | UTC+5 |
| Digital nomad visa | Yes | · |
| Official languages | 1 (Spanish) | 22 (Hindi, English) |
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. · India: Base 30% (effective 31.2-34.94% with surcharge+cess). Concessional 22% regime (~25.17% effective) for companies forgoing incentives; 15% for new manufacturers.
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