Costa Rica vs Ireland
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Ireland: 4/04/2026
Compare Costa Rica and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Ireland
General CIT Rate:
30%
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
Costa Rica
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Ireland
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Costa Rica
Ireland
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
13.21
