Corporate Tax Comparison

Costa Rica vs Ecuador

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

Time of Update — Costa Rica: 4/06/2026 · Ecuador: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Costa Rica

Ecuador

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Ecuador: 4/06/2026

Corporate Income Tax (CIT)

Costa Rica

Ecuador

General CIT Rate:

30%

General CIT Rate:

Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Between April 9 and April 28 each year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Between April 9 and April 28 each year.

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:

Withholding Tax (WHT)

Costa Rica

Ecuador

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/2/10

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

15/15/25

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

10/25/25

Value-Added Tax (VAT)

Costa Rica

Ecuador

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Ecuador

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.

Effective Tax Rate (ETR)

Costa Rica

Ecuador

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

23.34%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

18.60%

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