Costa Rica vs Czechia
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Czechia: 4/04/2026
Compare Costa Rica and Czechia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Czechia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Czechia
General CIT Rate:
30%
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
Withholding Tax (WHT)
Costa Rica
Czechia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Czechia
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Costa Rica
Czechia
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
18.34%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
18.07%
