Chinese Mainland vs Costa Rica
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Costa Rica: 4/06/2026
Compare Chinese Mainland and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Costa Rica
General CIT Rate:
25%
General CIT Rate:
30%
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Within five months 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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
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)
Chinese Mainland
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Costa Rica
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Chinese Mainland
Costa Rica
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
26.12%
