Corporate Tax Comparison

Costa Rica vs Norway

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

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Compare Corporate Tax

Costa Rica

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Costa Rica

Norway

General CIT Rate:

30%

General CIT Rate:

22 (25% of some companies in the financial sector).

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

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:

February 15 and April 15.

Withholding Tax (WHT)

Costa Rica

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

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

15/15/25

Value-Added Tax (VAT)

Costa Rica

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Norway

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Effective Tax Rate (ETR)

Costa Rica

Norway

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

23.11%

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