The analysis summarizes the scale of Costa Rica's government revenue and changes in the composition of public receipts.
Government revenue excluding grants in Costa Rica represented 27.4% of GDP in 2024, while tax revenue accounted for 13.9% of GDP. Taxes on income, profits and capital gains represented 15.3% of total revenue, taxes on goods and services 25.6%, and taxes on international trade 4.0%. The largest listed revenue component was social contributions, with a share of 34.6%. Tax revenue changed by +0.7 percentage points of GDP over five years.
Costa Rica Government Revenue and Tax Structure by Year
Data source: World Bank, World Development Indicators — Revenue, excluding grants, % of GDP (GC.REV.XGRT.GD.ZS); Tax revenue, % of GDP (GC.TAX.TOTL.GD.ZS); Taxes on income, profits and capital gains, % of revenue (GC.TAX.YPKG.RV.ZS); Taxes on goods and services, % of revenue (GC.TAX.GSRV.RV.ZS); Taxes on international trade, % of revenue (GC.TAX.INTT.RV.ZS); Social contributions, % of revenue (GC.REV.SOCL.ZS); Other taxes, % of revenue (GC.TAX.OTHR.RV.ZS); Grants and other revenue, % of revenue (GC.REV.GOTR.ZS).
License: CC BY-4.0. Retrieved 2026-07-12.
About the Indicators
Revenue, excluding grants, % of GDP. Government revenue from taxes and non-tax sources, excluding grants received from other governments or organizations, as a share of GDP.
Tax revenue, % of GDP. Compulsory transfers to government for public purposes, as a share of GDP.
Taxes on income, profits and capital gains, % of revenue. The share of government revenue collected from taxes on individual and corporate income, profits and capital gains.
Taxes on goods and services, % of revenue. The share of government revenue collected from taxes on the production, sale or use of goods and services, including value-added tax.
Taxes on international trade, % of revenue. The share of government revenue collected from customs duties and other taxes on imports and exports.
Social contributions, % of revenue. The share of government revenue coming from social security and other social insurance contributions.
Other taxes, % of revenue. The share of government revenue from taxes not classified elsewhere, such as property taxes.
Grants and other revenue, % of revenue. The share of total government revenue coming from grants and other miscellaneous, non-tax sources.