Canada vs Costa Rica
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Costa Rica: 4/06/2026
Compare Canada and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Costa Rica
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
30%
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
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)
Canada
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Costa Rica
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Canada
Costa Rica
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
26.12%
