Latvia vs Costa Rica
Corporate Tax Comparison
Time of Update: Latvia: 4/04/2026 / Costa Rica: 4/06/2026
Compare Latvia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Latvia vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Latvia
Costa Rica
General CIT Rate:
20 (only payable when distributing profits).
General CIT Rate:
30%
CIT Return Due Date:
The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
No estimated CIT payment.
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)
Latvia
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Latvia
Costa Rica
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Latvia
Costa Rica
Composite Effective Average Tax Rate:
17.00%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
0.00%
Composite Effective Marginal Tax Rate:
26.12%
