Australia vs Costa Rica
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Costa Rica: 4/06/2026
Compare Australia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Costa Rica
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
30%
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Monthly or 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.
Withholding Tax (WHT)
Australia
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Costa Rica
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Australia
Costa Rica
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
26.12%
