Costa Rica vs Bermuda
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Bermuda: 3/24/2026
Compare Costa Rica and Bermuda corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Bermuda Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Bermuda
General CIT Rate:
30%
General CIT Rate:
15% (if subject to Bermuda CIT) or 0%.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.
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:
Taxes are paid in instalments.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.
The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.
Withholding Tax (WHT)
Costa Rica
Bermuda
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Bermuda
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
There is no VAT or sales tax in Bermuda.
Effective Tax Rate (ETR)
Costa Rica
Bermuda
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
0
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
0
