Corporate Tax Comparison

Costa Rica vs Puerto Rico

Compare Costa Rica and Puerto Rico 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 · Puerto Rico: 4/06/2026

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Compare Corporate Tax

Costa Rica

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Costa Rica

Puerto Rico

General CIT Rate:

30%

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Costa Rica

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

15/15/25

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

10/29/29

Value-Added Tax (VAT)

Costa Rica

Puerto Rico

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

11.5

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Puerto Rico

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Costa Rica

Puerto Rico

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

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