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Corporate Tax Comparison

Costa Rica vs South Korea

Compare Costa Rica and South Korea 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 · South Korea: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · South Korea: 9/29/2026
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Costa RicaFlag of Costa RicaCosta Rica
South KoreaFlag of South KoreaSouth Korea

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Published — Costa Rica: 8/21/2024 · South Korea: 2/14/2024 · Time of Update — Costa Rica: 4/05/2026 · South Korea: 9/29/2026

Corporate Income Tax (CIT)

Flag of Costa RicaCosta Rica
Flag of South KoreaSouth Korea
General CIT Rate:
30%
General CIT Rate:
Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
The submission of the declaration form (instalment payments are allowed in the case of elections).
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.

Withholding Tax (WHT)

Flag of Costa RicaCosta Rica
Flag of South KoreaSouth Korea
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25

Value-Added Tax (VAT)

Flag of Costa RicaCosta Rica
Flag of South KoreaSouth Korea
General VAT Rate:
13
General VAT Rate:
10
Learn More Value-Added Tax (VAT)
Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Flag of Costa RicaCosta Rica
Flag of South KoreaSouth Korea
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Taxed as ordinary income at the normal CIT rates; gains on certain housing and non-business land also bear an additional 10-40% tax (Corporate Tax Act Art. 55-2)

Effective Tax Rate (ETR)

Flag of Costa RicaCosta Rica
Flag of South KoreaSouth Korea
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
26.12%

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