Marshall Islands vs Costa Rica
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Costa Rica: 4/06/2026
Compare Marshall Islands and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Costa Rica
General CIT Rate:
Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/
General CIT Rate:
30%
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
N/A for non resident companies
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
N/A for non resident companies
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)
Marshall Islands
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Marshall Islands
Costa Rica
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Marshall Islands
Costa Rica
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
