Tax Info
Enter Dynamic PageGeneral CIT Rate
30%
CIT Return Due Date
CIT return is generally due by 15 March
CIT Payment Due Date
Final payment should also be made by 15 March
CIT Estimated Payment Due Date
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/25
General VAT Rate
13
General Capital Gain Tax Rate
15% (2.25% under certain conditions)
Composite Effective Average Tax Rate
28.24%
Composite Effective Marginal Tax Rate
26.12%
Administrative Regions
A - Alajuela Province
C - Provincia de Cartago
G - Guanacaste Province
H - Heredia Province
L - Limón Province
P - Puntarenas Province
SJ - San José Province
