Costa Rica vs Brazil
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Brazil: 3/24/2026
Compare Costa Rica and Brazil corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Brazil Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Brazil
General CIT Rate:
30%
General CIT Rate:
34 (composed of 25% IRPJ and 9% CSLL).
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
The last working day of July.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.
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:
Normally monthly instalments, but there is an option of quarterly instalment.
Withholding Tax (WHT)
Costa Rica
Brazil
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 15 - 22.5 / N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Brazil
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).
Effective Tax Rate (ETR)
Costa Rica
Brazil
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
32%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
15%
