Corporate Tax Comparison

Costa Rica vs Ukraine

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

Base Country/Region

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Compare Corporate Tax

Costa Rica

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Costa Rica

Ukraine

General CIT Rate:

30%

General CIT Rate:

18%

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

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:

Withholding Tax (WHT)

Costa Rica

Ukraine

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):

15/15/15

Value-Added Tax (VAT)

Costa Rica

Ukraine

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Ukraine

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are subject to the standard corporate income tax rate of 18%.

Effective Tax Rate (ETR)

Costa Rica

Ukraine

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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