Corporate Tax Comparison

Costa Rica vs Philippines

Compare Costa Rica and Philippines 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 · Philippines: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Costa Rica

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Costa Rica

Philippines

General CIT Rate:

30%

General CIT Rate:

25%

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

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:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Costa Rica

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

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

15/15/25

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

25/20/25

Value-Added Tax (VAT)

Costa Rica

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Philippines

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Costa Rica

Philippines

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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