Corporate Tax Comparison

Costa Rica vs Portugal

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

Base Country/Region

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Compare Corporate Tax

Costa Rica

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Costa Rica

Portugal

General CIT Rate:

30%

General CIT Rate:

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

The last day of the fifth month after the end of the tax 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:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

Withholding Tax (WHT)

Costa Rica

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

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

15/15/25

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

25/0-25/25

Value-Added Tax (VAT)

Costa Rica

Portugal

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Portugal

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Costa Rica

Portugal

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

16.01%

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