Costa Rica vs Mexico
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Mexico: 4/05/2026
Compare Costa Rica and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Mexico
General CIT Rate:
30%
General CIT Rate:
30
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
31 March
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
31 March
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:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Costa Rica
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Mexico
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Mexican residents are taxed at 30% of their income. Non-residents are taxed at 25% of their total income or 35% of their net income.
Effective Tax Rate (ETR)
Costa Rica
Mexico
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
20.29%
