Costa Rica vs Canada
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Canada: 4/04/2026
Compare Costa Rica and Canada corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Canada Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Canada
General CIT Rate:
30%
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Typically, two months after the end of the company's tax 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:
Tax installment payments are usually due on the last day of each month.
Withholding Tax (WHT)
Costa Rica
Canada
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Canada
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Effective Tax Rate (ETR)
Costa Rica
Canada
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
23.74
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
13.74
