Costa Rica vs Lithuania
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Lithuania: 4/05/2026
Compare Costa Rica and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Lithuania
General CIT Rate:
30%
General CIT Rate:
17
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
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:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Costa Rica
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Lithuania
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Costa Rica
Lithuania
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
7.25%
