Costa Rica vs Portugal
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Portugal: 4/04/2026
Compare Costa Rica and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Portugal
General CIT Rate:
30%
General CIT Rate:
21
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
The last day of the fifth month after the end of the 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:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Costa Rica
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Portugal
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Costa Rica
Portugal
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
16.01%
