Costa Rica is a Central American country known for its rich biodiversity, stable political environment, and commitment to sustainability. It has a growing economy primarily driven by tourism, agriculture, and technology sectors. The country offers an attractive business climate with a competitive tax structure, including a 30% corporate income tax, 25% personal income tax, and a 13% VAT. Costa Rica is a regional leader in environmental conservation and renewable energy, with over 98% of its electricity coming from renewable sources. It is also recognized for its high standard of living and strong focus on education and healthcare, making it an attractive destination for investors and expatriates alike.
Costa Rica Tax Brief
Time of Update 4/06/2026
Costa Rica Corporate Income Tax (CIT)
General CIT Rate:
30%
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Costa Rica Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Costa Rica Value-Added Tax (VAT)
General VAT Rate:
13
Learn More
Costa Rica Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Costa Rica Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
26.12%
Additional info
Quick Navigation
TKEG Expat Costa Rica Corporate Tax Guide
Costa Rica Corporate Income Tax (CIT)
Costa Rica Personal Income Tax (PIT)
Costa Rica Value-added Tax (VAT)
Costa Rica Property Tax
Costa Rica Real Estate Transfer Tax
1.
Costa Rica Corporate Income Tax (CIT)
The corporate income tax rate in Costa Rica is set at 30%. The CIT return is generally due by 15 March, and final payment should also be made by this date. Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December. This helps businesses stay on track with their tax obligations throughout the fiscal year.
References
https://taxsummaries.pwc.com/costa-rica/corporate/taxes-on-corporate-income
2.
Costa Rica Personal Income Tax (PIT)
Both self-employed and employed individuals are subject to a PIT rate of 25%. There is no formal PIT return requirement for employees, as their taxes are managed by their employers on a monthly basis. Self-employed individuals, however, need to comply with quarterly payments and file their returns by 15 March each year.
References
https://taxsummaries.pwc.com/costa-rica/corporate/other-taxes
3.
Costa Rica Value-added Tax (VAT)
Costa Rica has replaced its general sales tax with a VAT rate of 13%. The VAT covers a wide range of transactions, including the sale of goods, transfer of intangible assets, and the provision of services. The VAT system allows businesses to deduct input tax from what they owe on their output tax, contributing to a transparent tax chain throughout the production process.
References
https://taxsummaries.pwc.com/costa-rica/corporate/other-taxes
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