British Virgin Islands vs Costa Rica
Corporate Tax Comparison
Time of Update: British Virgin Islands: 4/04/2026 / Costa Rica: 4/06/2026
Compare British Virgin Islands and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
British Virgin Islands vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
British Virgin Islands
Costa Rica
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
General CIT Rate:
30%
CIT Return Due Date:
N/A
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
N/A
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
N/A
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)
British Virgin Islands
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
British Virgin Islands
Costa Rica
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
British Virgin Islands
Costa Rica
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
