Cyprus vs Costa Rica
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Costa Rica: 4/06/2026
Compare Cyprus and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Costa Rica
General CIT Rate:
12.5
General CIT Rate:
30%
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar 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.
Withholding Tax (WHT)
Cyprus
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Costa Rica
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Cyprus
Costa Rica
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
26.12%
