Head-to-head · tax residents 2026
Ireland or Costa Rica: 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.
We'll send a personalised Ireland or Costa Rica report for your exact situation, plus a free intro to a vetted advisor in whichever fits you best. No spam.
| Factor |  Ireland ↗ |  Costa Rica ↗ |
|---|---|---|
| Top personal income tax | 40% | 25% |
| Corporate tax | 12.5%* | 30%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 40% | 15% |
| VAT / sales tax | 23% | 13% |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Foreign income | Worldwide | Territorial |
| Headline expat regime | SARP | Territorial Taxation (Foreign-Source Exemption) |
| Cost of living (vs your country) | 85 | 59 |
| Population | 5,484,367 | 5,152,950 |
| Area | 70,280 km² | 51,100 km² |
| Population density | 78/km² | 101/km² |
| Airports (large + medium) | 10 | 17 |
| Annual tourists | 10,951,000 | 2,919,483 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 82.6 yrs | 81 yrs |
| Safety (homicides/100k) | 0.7 | 17.7 |
| Happiness (0-10) | 7.09 | 7.12 |
| Corruption index (higher = cleaner) | 72/100 | 57/100 |
| Double-tax treaties (approx) | ~74 | ~4 |
| Internet speed (median fixed) | 221 Mbps | 169 Mbps |
| Healthcare spend / person | $7,395 | $1,163 |
| Air quality (PM2.5, lower=better) | 7.51 | 17.7 |
| Time zone (approx) | UTC | UTC-6 |
| Digital nomad visa | · | Yes |
| Official languages | 2 (English, Irish) | 1 (Spanish) |
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.
* Ireland: 12.5% on trading income, 25% on passive/non-trading income. 15% top-up (Pillar Two) for groups with turnover >=€750m. · Costa Rica: Standard 30% on net income. Reduced graduated 5-20% rates for small companies (gross income under ~CRC 119,174,000). Territorial base.
Frequent Ireland and Costa Rica comparisons
People comparing Ireland and Costa Rica also look at these.
Not sure which fits your numbers?
Your income mix decides this, not the headline rate. Get a projection for your situation and a vetted advisor in both countries.
Get my personalised comparison →