Corporate Tax Comparison

Brazil vs Costa Rica

Compare Brazil and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Brazil: 3/24/2026 · Costa Rica: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Brazil

Costa Rica

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Brazil: 3/24/2026 · Costa Rica: 4/06/2026

Corporate Income Tax (CIT)

Brazil

Costa Rica

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

General CIT Rate:

30%

CIT Return Due Date:

The last working day of July.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Estimated Payment Due Date:

Normally monthly instalments, but there is an option of quarterly instalment.

CIT Estimated Payment Due Date:

Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.

Withholding Tax (WHT)

Brazil

Costa Rica

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

Value-Added Tax (VAT)

Brazil

Costa Rica

General VAT Rate:

5% - 30%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Brazil

Costa Rica

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

Effective Tax Rate (ETR)

Brazil

Costa Rica

Composite Effective Average Tax Rate:

32%

Composite Effective Average Tax Rate:

28.24%

Composite Effective Marginal Tax Rate:

15%

Composite Effective Marginal Tax Rate:

26.12%

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