Colombia vs Costa Rica
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Costa Rica: 4/06/2026
Compare Colombia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Costa Rica
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
30%
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
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)
Colombia
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):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Costa Rica
General Capital Gain Tax Rate:
15
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Colombia
Costa Rica
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
26.12%
