Corporate Tax Comparison

Costa Rica vs Czechia

Compare Costa Rica and Czechia 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 · Czechia: 4/04/2026

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Compare Corporate Tax

Costa Rica

Czechia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Czechia: 4/04/2026

Corporate Income Tax (CIT)

Costa Rica

Czechia

General CIT Rate:

30%

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

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:

Prepaid taxes are paid every half year or quarter.

Withholding Tax (WHT)

Costa Rica

Czechia

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

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

15/15/25

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

15/15/15

Value-Added Tax (VAT)

Costa Rica

Czechia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Czechia

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

Effective Tax Rate (ETR)

Costa Rica

Czechia

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

18.34%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

18.07%

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