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