Taxing Wages 2025 - Country notes: Costa Rica

These country-specific summaries are based on the results shown in the latest Taxing Wages report. They focus on two of the eight household types examined in the Report: a single worker earning the average wage and a one-earner married couple at the average wage level with two children. The summaries present effective tax rates on labour in each country and compare these with rates in other OECD member countries as well as the OECD average, while also highlighting changes in rates from the previous year. The summaries are updated yearly and are available on the day of the launch of the Taxing Wages report.