Corporate Tax Comparison

Costa Rica vs France

Compare Costa Rica and France 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 · France: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · France: 9/26/2026

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Compare Corporate Tax

Costa Rica

France

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Costa Rica: 8/21/2024 · France: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · France: 9/26/2026

Corporate Income Tax (CIT)

Costa Rica

France

General CIT Rate:

30%

General CIT Rate:

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Balance due on 15 May of the following year for a 31 December year-end.

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:

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

Withholding Tax (WHT)

Costa Rica

France

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

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

15/15/25

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

25/0/25

Value-Added Tax (VAT)

Costa Rica

France

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

France

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

Effective Tax Rate (ETR)

Costa Rica

France

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

23.66

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

15.38

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