Corporate Tax Comparison

Costa Rica vs Germany

Compare Costa Rica and Germany corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Costa Rica: 8/21/2024 · Germany: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · Germany: 9/27/2026

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Compare Corporate Tax

Costa Rica

Germany

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Costa Rica: 8/21/2024 · Germany: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · Germany: 9/27/2026

Corporate Income Tax (CIT)

Costa Rica

Germany

General CIT Rate:

30%

General CIT Rate:

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

July 31st of the year after the tax year (or the last day of February of the second year after the tax year if a professional tax advisor prepares the return).

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

As stated in the assessment notice.

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 installment payments are due on the 10th day of March, June, September, and December.

Withholding Tax (WHT)

Costa Rica

Germany

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/0

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

15/15/25

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

25/0/15

Value-Added Tax (VAT)

Costa Rica

Germany

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Germany

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate tax rate.

Effective Tax Rate (ETR)

Costa Rica

Germany

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

26.59

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

11.00

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