Japan
Costa Rica
Exchange rates: European Central Bank reference rates, 2026-10-23. Japan: Tokyo, Kyokai Kenpo, salary paid evenly each month with no bonus, no dependants. Costa Rica: Employee in San José, Costa Rican national and tax resident, single with no children (no child or spouse tax credits), on an indefinite contract, salary only paid evenly as monthly pay with no bonus, calendar year 2026. Salary tax (impuesto único sobre las rentas del trabajo dependiente) withheld monthly on gross pay with the 2026 brackets; CCSS social insurance (SEM and IVM) and the Banco Popular worker contribution at the rates in force from 1 January 2026. The statutory 13th-month aguinaldo (one twelfth of the year's pay, exempt from salary tax and CCSS) is not modelled.
At three salary levels
| Salary (US$ equivalent) | Japan | Costa Rica |
|---|---|---|
| $60,000 | Cost 1.14× Keeps 73% ¥9,408,202 | Cost 1.27× Keeps 81% ₡27,379,255 |
| $120,000 | Cost 1.10× Keeps 66% ¥18,816,403 | Cost 1.27× Keeps 75% ₡54,758,510 |
| $250,000 | Cost 1.05× Keeps 57% ¥39,200,840 | Cost 1.27× Keeps 70% ₡114,080,229 |
Employment rules compared
| Japan | Costa Rica | |
|---|---|---|
| Statutory annual leave | 10 days after six months, rising to 20; 5 days must be taken | 2 weeks per 50 weeks' service |
| Public holidays in 2026 | 18 | 12 (San José) |
| Notice of dismissal | 30 days, or pay in lieu | 1 week to 1 month by service |
| Severance required by law | None | Cesantía ~20 days/year, max 8 years |
| Typical negotiated exit | Commonly 3–6 months’ pay plus unused leave | No official benchmark |
| Probation | Commonly 3–6 months; dismissal still needs grounds | 3 months |
| Working hours | 40 a week; overtime capped at 45 a month and 360 a year | 48 h/week (day shift) |
| How hard is dismissal? | Very hard: needs objectively reasonable grounds | Easy: without cause if notice and cesantía are paid |
| Women in management (ILO) | 14.5% (2023) | 46.2% (2025) |
Questions
What does a US$120,000 salary cost an employer in Japan and Costa Rica?
With the rates and exchange rates as of October 2026, in Japan (Tokyo, ¥18,816,403) the employer’s total cost is 1.10 times the salary; in Costa Rica (₡54,758,510) it is 1.27 times. The employee keeps 66% of salary in Japan and 75% in Costa Rica.
Is it cheaper to employ someone in Japan or Costa Rica?
At this salary, the employer’s on-cost is lower in Japan. The ratio changes with pay, though: where contributions are capped, the on-cost falls as a share of salary for high earners. Enter the real salary in the calculator above to compare.
How do notice and severance compare?
Japan: 30 days, or pay in lieu; no severance is required by law, and negotiated exits are commonly 3–6 months’ pay plus unused leave. Costa Rica: notice is 1 week to 1 month by service; severance required by law: cesantía ~20 days/year, max 8 years; typical negotiated exit: no official benchmark.
Which has more paid leave and public holidays?
Japan: 10 days after six months, rising to 20; 5 days must be taken, and 18 public holidays in 2026. Costa Rica: 2 weeks per 50 weeks' service, and 12 public holidays in 2026.
Sources: Japan (Kyokai Kenpo, Japan Pension Service, MHLW, National Tax Agency, MIC). Costa Rica: every rate and rule is listed with its primary source on Costa Rica's HR data. Exchange rates: ECB reference rates (2026-10-23); for currencies the ECB does not quote, the central bank's rate.
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