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Economy > Tax > Taxes on income Stats: compare key data on Costa Rica & Nicaragua

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Definitions

  • Profits and capital gains > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > Current LCU: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
STAT Costa Rica Nicaragua HISTORY
Profits and capital gains > % of revenue 14.78%
Ranked 44th.
18.5%
Ranked 37th. 25% more than Costa Rica

Profits and capital gains > % of total taxes 24.78%
Ranked 42nd.
28.6%
Ranked 36th. 15% more than Costa Rica

Profits and capital gains > Current LCU 689.22 billion
Ranked 13th. 529 times more than Nicaragua
1.3 billion
Ranked 65th.

Profits and capital gains including income tax > % of revenue 17.38%
Ranked 60th. 52% more than Nicaragua
11.45%
Ranked 68th.

Profits and capital gains including income tax > % of total taxes 27.91%
Ranked 58th. 50% more than Nicaragua
18.57%
Ranked 65th.

SOURCES: World Development Indicators database; International Monetary Fund, Government Finance Statistics Yearbook and data files.

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