Corporate Tax Comparison

Costa Rica vs Netherlands

Compare Costa Rica and Netherlands 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 · Netherlands: 4/04/2026

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Compare Corporate Tax

Costa Rica

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Netherlands: 4/04/2026

Corporate Income Tax (CIT)

Costa Rica

Netherlands

General CIT Rate:

30%

General CIT Rate:

25.8

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Usually five months after the end of the company's fiscal year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Tax should be paid within six weeks from the date of assessment.

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:

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

Withholding Tax (WHT)

Costa Rica

Netherlands

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

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

15/15/25

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

15/0*/0*

Value-Added Tax (VAT)

Costa Rica

Netherlands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Netherlands

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.

Effective Tax Rate (ETR)

Costa Rica

Netherlands

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

24.47

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

22.83

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