Corporate Tax Comparison

Costa Rica vs Liechtenstein

Compare Costa Rica and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Costa Rica: 4/06/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Costa Rica

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Costa Rica

Liechtenstein

General CIT Rate:

30%

General CIT Rate:

12.5

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

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:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Costa Rica

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Costa Rica

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Liechtenstein

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Costa Rica

Liechtenstein

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

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