Corporate Tax Comparison

Costa Rica vs Italy

Compare Costa Rica and Italy 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 · Italy: 4/05/2026

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Compare Corporate Tax

Costa Rica

Italy

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Italy: 4/05/2026

Corporate Income Tax (CIT)

Costa Rica

Italy

General CIT Rate:

30%

General CIT Rate:

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

The last day of the sixth month after the end of the tax year.

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:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

Withholding Tax (WHT)

Costa Rica

Italy

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

15/15/25

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

26/26/30

Value-Added Tax (VAT)

Costa Rica

Italy

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Italy

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

Effective Tax Rate (ETR)

Costa Rica

Italy

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

21.18%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

-22.74%

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