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