Head-to-head · tax residents 2026
Mexico 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.
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| Factor | Mexico ↗ | Costa Rica ↗ |
|---|---|---|
| Top personal income tax | 35% | 25% |
| Corporate tax | 30%* | 30%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 10% | 15% |
| VAT / sales tax | 16% | 13% |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Foreign income | Worldwide | Territorial |
| Headline expat regime | Régimen Simplificado de Confianza (RESICO) | Territorial Taxation (Foreign-Source Exemption) |
| Cost of living (vs your country) | 54 | 59 |
| Population | 131,946,900 | 5,152,950 |
| Area | 1,972,550 km² | 51,100 km² |
| Population density | 67/km² | 101/km² |
| Airports (large + medium) | 71 | 17 |
| Annual tourists | 45,038,750 | 2,919,483 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 75.3 yrs | 81 yrs |
| Safety (homicides/100k) | 24.9 | 17.7 |
| Happiness (0-10) | 6.47 | 7.12 |
| Corruption index (higher = cleaner) | 31/100 | 57/100 |
| Double-tax treaties (approx) | ~60 | ~4 |
| Internet speed (median fixed) | 104 Mbps | 169 Mbps |
| Healthcare spend / person | $761 | $1,163 |
| Air quality (PM2.5, lower=better) | 16.61 | 17.7 |
| Time zone (approx) | UTC-7 | UTC-6 |
| Digital nomad visa | No | Yes |
| Official languages | 1 (Spanish, nahuatl, Yucatec Maya) | 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.
* Mexico: Flat federal CIT of 30% on resident worldwide income and foreign-resident Mexican-source income. · Costa Rica: Standard 30% on net income. Reduced graduated 5-20% rates for small companies (gross income under ~CRC 119,174,000). Territorial base.
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